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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4792完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 葉疏 | |
| dc.contributor.author | Hsin-Lin Li | en |
| dc.contributor.author | 李欣璘 | zh_TW |
| dc.date.accessioned | 2021-05-14T17:47:18Z | - |
| dc.date.available | 2019-02-13 | |
| dc.date.available | 2021-05-14T17:47:18Z | - |
| dc.date.copyright | 2015-03-16 | |
| dc.date.issued | 2015 | |
| dc.date.submitted | 2015-02-13 | |
| dc.identifier.citation | 吳常慈. 2011. IFRS 之接軌與直接採用對會計品質之影響: 來自中國大陸之證據.
陳玉芳. 2010. 國際財務報導準則之價值攸關性研究. 臺灣大學會計學研究所學位論文:1-67. Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of accounting research:159-178. Barth, M. E., W. R. Landsman, and M. H. Lang. 2008. International accounting standards and accounting quality. Journal of accounting research 46 (3):467-498. Bartov, E., S. R. Goldberg, and M. Kim. 2005. Comparative value relevance among German, US, and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing & Finance 20 (2):95-119. Callao, S., J. I. Jarne, and J. A. Lainez. 2007. Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation 16 (2):148-178. Chen, C. J., S. Chen, and X. Su. 2001. Is accounting information value-relevant in the emerging Chinese stock market? Journal of International Accounting, Auditing and Taxation 10 (1):1-22. Christensen, H. B., D. E. Lee, and M. Walker. 2007. Incentives or Standards: What Determine Accounting Quality Changes Around IFRS Adoption?: Manchester Business School. Delvaille, P., G. Ebbers, and C. Saccon. 2005. International financial reporting convergence: evidence from three continental European countries. Accounting in Europe 2 (1):137-164. Harris, M. S., and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics 26 (1):285-312. Horton, J., and G. Serafeim. 2010. Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK. Review of Accounting Studies 15 (4):725-751. Jeanjean, T., and H. Stolowy. 2008. Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of accounting and public policy 27 (6):480-494. Jermakowicz, E. K. 2004. Effects of adoption of International Financial Reporting Standards in Belgium: the evidence from BEL-20 companies. Accounting in Europe 1 (1):51-70. Jun Lin, Z., and F. Chen. 2005. Value relevance of international accounting standards harmonization: Evidence from A-and B-share markets in China. Journal of International Accounting, Auditing and Taxation 14 (2):79-103. Niskanen, J., J. Kinnunen, and E. Kasanen. 2000. The value relevance of IAS reconciliation components: empirical evidence from Finland. Journal of accounting and public policy 19 (2):119-137. Ormrod, P., and P. Taylor. 2004. The Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective 1. Accounting in Europe 1 (1):71-94. Schiebel, A. 2007. Value relevance of German GAAP and IFRS consolidated financial reporting: an empirical analysis on the Frankfurt stock exchange. Available at SSRN 916103. Tokar**, M. 2005. Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge*. Accounting in Europe 2 (1):47-68. Tsalavoutas, I., P. Andre, and L. Evans. 2009. Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence. 30eme congres de l'Association Francophone de Comptabilite. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/4792 | - |
| dc.description.abstract | 本研究以2012年我國上市櫃公司編制之財務報表調節資訊，分析我國採用IFRSs後對財務報表與價值攸關性之影響。本研究第一個主題為我國上市櫃公司採用對IFRSs後會計資訊之影響。研究結果發現，我國上市櫃公司採用IFRSs後，會導致投資性不動產、應計退休金負債、遞延所得稅資產和推銷費用有顯著的增加，對於以成本衡量之金融資產則會有顯著的減少。
本研究之第二個主題為我國上市櫃公司財務報表轉換至IFRS後對價值攸關性之影響。研究結果發現我國上市櫃公司在股價模式下，ROC GAAP下之淨值與每股盈餘較有價值攸關性。而在報酬模式下，IFRS下之盈餘則比採用ROC GAAP更有價值攸關性。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2021-05-14T17:47:18Z (GMT). No. of bitstreams: 1 ntu-104-R01722027-1.pdf: 2169872 bytes, checksum: 0242be95570741c7ca7815020ad76002 (MD5) Previous issue date: 2015 | en |
| dc.description.tableofcontents | 摘要 i
第一章 緒論 1 第一節 研究背景、動機與目的 1 第二節 研究架構 4 第二章 文獻回顧 5 第一節 國際財務報導準則發展與現況 5 第二節 我國原會計準則與IFRS部分差異說明 9 第三節 首次採用IFRSs 14 第四節 IFRS與價值攸關性 15 第三章 研究設計與方法 18 第一節 研究主題與假說建立 18 第二節 資料來源與樣本選取 20 第三節 研究方法與實證模型之建立 22 第四節 變數選取與衡量 24 第四章 實證結果分析 26 第一節採用IFRS對財務報表可比較性之影響 26 第二節採用IFRS對財務報表價值攸關性之影響 30 第五章研究結論與建議 38 第一節研究結論 38 第二節研究限制與建議 38 參考文獻 39 | |
| dc.language.iso | zh-TW | |
| dc.subject | IFRS | zh_TW |
| dc.subject | 價值攸關性 | zh_TW |
| dc.subject | Value relevance | en |
| dc.subject | IFRS | en |
| dc.title | 採用IFRSs後對財務報表與價值攸關性之影響---以我國上市櫃公司為例 | zh_TW |
| dc.title | Effect on the comparability and value relevance of financial reporting---Evidence from Listed Companies in Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 103-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 王瑄,廖芝嫻 | |
| dc.subject.keyword | IFRS,價值攸關性, | zh_TW |
| dc.subject.keyword | IFRS,Value relevance, | en |
| dc.relation.page | 41 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2015-02-13 | |
| 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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| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-104-1.pdf | 2.12 MB | Adobe PDF | 檢視/開啟 |
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