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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨(Wen-Hsin Hsu) | |
| dc.contributor.author | Fang-Xing Su | en |
| dc.contributor.author | 蘇芳興 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:25:52Z | - |
| dc.date.available | 2021-09-11 | |
| dc.date.available | 2022-11-24T03:25:52Z | - |
| dc.date.copyright | 2021-09-11 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-08-31 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81007 | - |
| dc.description.abstract | "本研究以2016年至2019年臺灣非金融業的上市及上櫃公司為樣本，用差異中之差異法(difference in difference, DID) 模型，探討國際財務報告準則第9號「金融商品」(International Financial Reporting Standard 9 Financial Instruments) 對公司股價資訊內涵之影響。在採用IFRS 9之前，金融工具之會計處理使用國際會計準則第39號「金融工具：認列與衡量」(IAS 39)，IFRS 9簡化了IAS 39金融商品的類別與分類之依據，使公司能提供更具可比性的財務資訊；此外，過去於IAS 39下，由於非上市上櫃股票投資沒有無活絡市場存在或無評估公允價值的可觀察輸入值，故公司多以歷史成本衡量非上市上櫃公司股票投資，IFRS 9要求用公允價值衡量公司所有的股票投資，然因缺乏可靠衡量的公允價值，此類投資分類為公允價值第三層級，使持有該股權投資之公司第三層級之金融資產占整體以公允價值衡量之金融資產比率提高；本文以股價同步性來衡量股價資訊內涵，研究發現，在採用IFRS 9後，受IFRS 9影響的公司，其股價資訊內涵顯著提升，顯示IFRS 9改善了企業提供之財務資訊品質，投資人較能從財務報告中獲取更多企業特定資訊，促使股價資訊內涵提升；受IFRS 9影響的程度愈大，其股價資訊內涵顯著提升的幅度愈大。此外研究亦發現，IFRS 9實施後，對持有較多未上市上櫃股票的公司，過去在IAS 39 之下，以歷史成本衡量之股權投資在IFRS 9 下改以公允價值衡量，即使是公允價值第三層級，其股價資訊內涵仍有顯著提升。" | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:25:52Z (GMT). No. of bitstreams: 1 U0001-3108202114534400.pdf: 2613042 bytes, checksum: 2d1456c64dbf4e087ca5bd1ee759d65c (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 中文摘要 ii ABSTRACT iii CONTENTS iv LIST OF FIGURES v LIST OF TABLES vi 1. Introduction 1 2. Accounting standards 8 2.1 IAS 39 Financial Instruments: Recognition and Measurement 9 2.2 IFRS 9 Financial Instruments 11 2.3 IFRS 13 Fair Value Measurement 19 3. Literature review 23 3.1 Business model and classification categories under IFRS 9 23 3.2 Fair value accounting 26 3.3 Fair value hierarchy 27 3.4 Stock price informativeness / Stock price synchronicity 30 4. Hypotheses development 33 5. Sample selection and research design 37 5.1 Sample selection 37 5.2 Measuring stock price informativeness 38 5.3 Research design 39 5.3.1 Research model for the effect of IFRS 9 on stock price informativeness (H1) 39 5.3.2 Research model for the effect of IFRS 9 on fair value (H2) 44 6 Empirical results 45 6.1 Descriptive statistics 45 6.2 Result for H1 46 6.3 Result for H2 47 7 Additional tests 48 8 Conclusion 50 References 59 | |
| dc.language.iso | en | |
| dc.subject | 國際財務報告準則第9號 | zh_TW |
| dc.subject | 經營模式 | zh_TW |
| dc.subject | 股價資訊內涵 | zh_TW |
| dc.subject | 差異調整數 | zh_TW |
| dc.subject | 公允價值層級 | zh_TW |
| dc.subject | 公允價值 | zh_TW |
| dc.subject | Reconciliation values | en |
| dc.subject | IFRS 9 | en |
| dc.subject | Business model | en |
| dc.subject | Fair value | en |
| dc.subject | Fair value hierarchy | en |
| dc.subject | Stock price informativeness | en |
| dc.title | IFRS 9 與股價資訊內涵：以臺灣為例 | zh_TW |
| dc.title | IFRS 9 and Stock price informativeness: 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 | 廖麗凱(Hsin-Tsai Liu),謝佳純(Chih-Yang Tseng) | |
| dc.subject.keyword | 國際財務報告準則第9號,經營模式,公允價值,公允價值層級,股價資訊內涵,差異調整數, | zh_TW |
| dc.subject.keyword | IFRS 9,Business model,Fair value,Fair value hierarchy,Stock price informativeness,Reconciliation values, | en |
| dc.relation.page | 66 | |
| dc.identifier.doi | 10.6342/NTU202102905 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-09-01 | |
| 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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