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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨(Wen-Hsin Hsu) | |
| dc.contributor.author | Yi-Jing Wang | en |
| dc.contributor.author | 王藝靜 | zh_TW |
| dc.date.accessioned | 2022-11-23T09:17:09Z | - |
| dc.date.available | 2021-09-01 | |
| dc.date.available | 2022-11-23T09:17:09Z | - |
| dc.date.copyright | 2021-09-01 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-30 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/79929 | - |
| dc.description.abstract | 本文使用2016年至2019年臺灣上市及上櫃公司的銀行貸款作為樣本，並以difference-in-difference研究模型，研究了採用International Financial Reporting Standard 9 Financial Instruments (IFRS 9)對銀行貸款成本的影響。IFRS 9最主要的改變是金融工具的分類與衡量以及對公允價值的要求。過去很多企業持有非上市上櫃公司作為股權投資。由於該等金融資產並無存在活絡市場或可觀察輸入值，故得以成本衡量。但在 IFRS 9 下，所有股權投資，包括以前在International accounting standard 39 Financial Instruments: Recognition and Measurement (IAS 39)下，非上市上櫃公司作為股權投資可使用成本法，都必須以公允價值衡量。上述股權投資因不存在活絡市場報價且無可靠的公允價值估計，使得使用不可觀察公允價值評價技術的金融資產占整體以公允價值衡量之金融資產比率提升。研究結果發現，在採用IFRS 9後，受IFRS 9影響較大之公司，債務資金成本降低，信用風險降低，信評機構給予公司較低(佳)的信用等級，顯示IFRS 9有助於提升資訊報導揭露的品質。額外的測試發現受IFRS 9影響較大的公司中，使用不可觀察公允價值評價技術的金融資產占整體以公允價值衡量之金融資產比率越高的公司，債務資金成本下降越多，顯示公允價值仍然比歷史成本更具攸關性以及及時性。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-23T09:17:09Z (GMT). No. of bitstreams: 1 U0001-2707202115300800.pdf: 1748222 bytes, checksum: a3f662a80864804e191d33defda5f51b (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | "論文口試委員審定書 i 謝辭 ii 中文摘要 iii ABSTRACT iv CONTENTS v LIST OF FIGURES vii LIST OF TABLES viii 1.0. Introduction 1 2.0. Accounting Standards 10 2.1. IAS 39 Financial Instruments: Recognition and Measurement 10 2.2. IFRS 9 Financial Instruments 12 2.3. IFRS 13 Fair Value Measurement 19 3.0. Literature Review 25 3.1. Debt market 25 3.1.1. Private debt market 25 3.1.2. Accounting information and its quality, and credit risks 26 3.2. Credit ratings 29 3.3. Business model and management intention for financial assets classification 31 3.4. Fair value 33 3.5. Fair value hierarchy 35 4.0. Hypothesis development 38 5.0. Sample Selection and Research Design 42 5.1. Sample and Data Sources 42 5.2. Research model 43 5.2.1. Research model for the effect of IFRS 9 on the cost of debts (H1) 43 5.2.2. Research model for the effect of fair value (H2) 48 6.0. Results 49 6.1. Descriptive Statistics 49 6.2. Empirical results for H1 52 6.3. Empirical results for H2 53 7.0. Additional tests 54 7.1. Among the more affected firms, the effect of the proportion of Level 3 financial assets on the cost of debts 55 8.0. Conclusion 57 Appendix 1: Variable definitions 59 Appendix 2: The definition of credit ratings for TCRI, Standard Poor and Moody’s 60 References 71 " | |
| dc.language.iso | en | |
| dc.subject | 國際財務報導準則第9號 | zh_TW |
| dc.subject | 商業模式 | zh_TW |
| dc.subject | 債務成本 | zh_TW |
| dc.subject | 銀行借款 | zh_TW |
| dc.subject | 公允價值 | zh_TW |
| dc.subject | 公允價值層級 | zh_TW |
| dc.subject | IFRS 9 | en |
| dc.subject | Bank loans | en |
| dc.subject | Fair value | en |
| dc.subject | Fair value hierarchy | en |
| dc.subject | Business model | en |
| dc.subject | Cost of debts | en |
| dc.title | IFRS 9 對公司的債務成本與信用風險影響：以台灣為例 | zh_TW |
| dc.title | The effect of IFRS 9 on cost of debts and credit risks: Evidence from Taiwan | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉心才(Hsin-Tsai Liu) | |
| dc.contributor.oralexamcommittee | 謝佳純(Hsin-Tsai Liu),廖麗凱(Chih-Yang Tseng) | |
| dc.subject.keyword | 商業模式,國際財務報導準則第9號,債務成本,銀行借款,公允價值,公允價值層級, | zh_TW |
| dc.subject.keyword | Business model,IFRS 9,Cost of debts,Bank loans,Fair value,Fair value hierarchy, | en |
| dc.relation.page | 85 | |
| dc.identifier.doi | 10.6342/NTU202101808 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2021-07-30 | |
| 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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