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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4093完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 劉啟群(Chi-Chun Liu),尤琳蕙(Lin-Hui Yu) | |
| dc.contributor.author | Anne-Shieh Liang | en |
| dc.contributor.author | 梁濟安 | zh_TW |
| dc.date.accessioned | 2021-05-13T09:20:38Z | - |
| dc.date.available | 2017-07-12 | |
| dc.date.available | 2021-05-13T09:20:38Z | - |
| dc.date.copyright | 2017-07-12 | |
| dc.date.issued | 2016 | |
| dc.date.submitted | 2017-02-22 | |
| dc.identifier.citation | Laws, Press Releases and Market Reports by Competent Authority
Central Bank of the Republic of China (Taiwan). List of Financial Institutions. Retrieved May 25, 2016, from http://www.cbc.gov.tw/ct.asp?xItem=26986&ctNode=778&mp=2 Governing the Preparation of Financial Reports by Securities Issuers (2014/8/13) Regulations Governing Capital Adequacy of Insurance Companies (2015/5/18) Regulations Governing the Preparation of Financial Reports by Insurance Companies (2012/2/7) Regulations Governing the Preparation of Financial Reports by Insurance Companies (2014/1/10) Taiwan Insurance Institute. The 2014 Taiwan’s Life Insurance Industry Market Overview Taiwan Insurance Institute. The 2014 Taiwan’s Property Liability Insurance Industry Market Overview News, Articles and Database on the Internet Asia Insurance Review reserved, A. rights. (2015, May 15). Asia: Different approaches to negative spreads in Korea, Taiwan. Retrieved May 25, 2016, from http://www.asiainsurancereview.com/News/View-NewsLetter-Article?id=32756&Type=eDaily Insurance Bureau, FSC. Press release. 2011/10/27, 2012/11/22 and 2014/6/10. Retrieved May 30, 2016, from http://www.fsc.gov.tw/ 彭禎伶，2012/12/28，中壽資產重分類淨值增210億，工商時報。 Taiwan Economics Journal (TEJ) Database Journals Bischof, J., U. Brüggemann, and H. Daske. 2012. Fair Value Reclassifications of Financial assets during the Financial Crisis. SFB 649 Discussion Paper 2012-010 Collins, J. H., D. A. Shackelford, and J. M. Wahlen. 1995. Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes. Journal of Accounting Research 33 (2): 263-291. Godwin, N., K. Petroni, and J. Wahlen. 1998. Fair Value Accounting for Property-Liability Insurers and ClassificationDecisions under FAS 115. Journal of Accounting, Auditing & Finance 13 (3): 207-239. Hagerman, M. E., and R. L. Zmijewski. Some Economic Determinants of Accounting Policy Choice. 1979. Journal of Accounting and Economics 1: 141-161. Hodder, L., M. Kohlbeck, and M. L. McAnally. 2002. Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies. Contemporary Accounting Research 19 (2): 225-270. Jordan, C. E., S. J. Clark, and W. R. Smith. 2011. Earnings Management Under SFAS No.115: Evidence From The Insurance Industry. Journal of Applied Business Research 14 (1): 49-56. Miles, S., and D. Shapiro. 2009. Taiwan’s Low Interest Rate Showdown. International News of Society of Actuaries Issue 49: 62-65. Muller III, K. A., E. J. Riedl, and T. Sellhorn. 2008. Causes and consequences of choosing historical cost versus fair value. Harvard Business School. Petroni, K. R. 1992. Optimistic Reporting in the Property-Casualty Insurance Industry. Journal of Accounting and Economics 15: 485-508. Quagli, A., and F. Avallone. 2010. Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry. European Accounting Review 19 (3): 461-493. Watts, R. L., and J. L. Zimmerman. 1978. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review 53 (1): 112-134. Zmijewski, M. E., and R. L. Hagerman. 1981. An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice. Journal of Accounting and Economics 3: 129-149. 中文碩士論文 廖雅芬，2009，我國保險業未來適用IAS 40續後評價方法之選擇及原因之探討，國立政治大學經營管理碩士學程碩士論文。 林抒真，2014，投資性不動產後續衡量採公允價值模式之研究，國立台灣大學管理學院會計學研究所碩士論文。 | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4093 | - |
| dc.description.abstract | 本研究檢視台灣保險公司於2011年與2012年對大量持有至到期日金融資產予以重分類(重分類至備供出售金融資產)的誘因，並分析台灣保險公司於2013年與2014年對投資性不動產改採公允價值模式的成因，本研究提出並預測金融資產重分類與投資性不動產衡量基礎之改變與保險公司監理資本（風險資本額）以及政治成本（總資產）有關聯之假說。
主要實證結果如下：風險資本額與金融資產重分類事件未發現有顯著關聯，但是保險公司規模與金融資產重分類具有正向顯著關聯。其次，風險資本額高於250%的保險公司及保險公司為壽險公司，這兩項因素顯著降低保險公司改採公允價值衡量投資性不動產之誘因；然而，規模（政治成本）較大之保險公司傾向採用公允價值衡量投資性不動產。總而言之，實證結果部分支持保險公司會計政策之變動可能受幾項企業特質所影響。 | zh_TW |
| dc.description.abstract | This study examines the causes of insurers’ choice to reclassify HTM financial assets to AFS financial assets and to use fair value to measure investment properties. My examination exploits the reclassification event during 2011 and 2012 as well as the adoption of fair value method of investment properties in 2013 and 2014 in Taiwan. I hypothesize that the regulatory capital (risk-based capital ratios, RBC ratios) and political costs (firm size) are related with the scale of preceding accounting policies changes.
First, I fail to find that the regulatory capital ratio is associated with the reclassification decisions but that the insurer size is positively related with reclassification scale. With respect to measurement of IP, I document that insurers with RBC above 250% and life insurers are cautious in using fair value to measure IP; however, insurers with greater total assets (political costs) tend to use fair value method to value IP. Overall, my results reveal the possible determinants of accounting choices changes. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-13T09:20:38Z (GMT). No. of bitstreams: 1 ntu-105-R03722034-1.pdf: 825480 bytes, checksum: fa8851cbcb7fdff708016f9b40dd2ecd (MD5) Previous issue date: 2016 | en |
| dc.description.tableofcontents | 論文審定書 i
誌謝 i 中文摘要 ii ABSTRACT iii CONTENTS iv LIST OF TABLES vi Chapter 1 Introduction 1 Chapter 2 Institutional Background 3 2.1 Organization and Operation 3 2.2 Risk-based Capital (RBC) Ratio 3 2.3 Investment Policies and Challenges of Insurers in Taiwan 6 2.4 Related Accounting Standards 7 2.4.1 Reclassification of Financial assets 7 2.4.2 IAS 40 in Taiwan 13 Chapter 3 Prior Literature Review and Hypothesis Development 15 3.1 Reclassification ofHTM Financial Assets to AFS Financial Assets 16 3.1.1 Regulatory Capital and Reclassification of Financial Assets 16 3.1.2 Political Costs and Reclassification of Financial Assets 17 3.2 IP Measurement Policy 18 3.2.1 Regulatory Capital and IP measurement Policy 18 3.2.2 Political Costs and Measurement of IP 19 Chapter 4 Research Design 20 4.1 Sample Selection and Variable Definitions 20 4.2 Empirical Models 22 Chapter 5 Empirical Results 25 5.1 Descriptive Statistics 25 5.2 Correlations 29 5.3 Empirical Results and Analyses 31 5.3.1 Reclassification from HTM Financial Assets to AFS Financial Assets 31 5.3.2 Measurement of Fair Value Method of IP 34 Chapter 6 Conclusions 36 REFERENCE 39 | |
| dc.language.iso | en | |
| dc.subject | 金融資產重分類 | zh_TW |
| dc.subject | 會計政策變動 | zh_TW |
| dc.subject | 投資性不動產 | zh_TW |
| dc.subject | Accounting policy changes | en |
| dc.subject | Investment properties | en |
| dc.subject | Reclassification of financial assets | en |
| dc.title | 台灣保險業因應IFRS而改變會計政策之探討 | zh_TW |
| dc.title | A Study on Accounting Policy Changes in Adaptation to IFRS by Insurers in Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 杜榮瑞(RONG-RUEY DUH),黃華瑋(Hua-Wei Huang) | |
| dc.subject.keyword | 會計政策變動,投資性不動產,金融資產重分類, | zh_TW |
| dc.subject.keyword | Accounting policy changes,Investment properties,Reclassification of financial assets, | en |
| dc.relation.page | 41 | |
| dc.identifier.doi | 10.6342/NTU201601348 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2017-02-22 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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