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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志 | zh_TW |
| dc.contributor.advisor | Kun-Chih Chen | en |
| dc.contributor.author | 黃薇芸 | zh_TW |
| dc.contributor.author | Wei-Yun Huang | en |
| dc.date.accessioned | 2025-07-16T16:10:03Z | - |
| dc.date.available | 2025-07-17 | - |
| dc.date.copyright | 2025-07-16 | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2025-07-09 | - |
| dc.identifier.citation | 王炫斌、林嬋娟，2018，IAS 40雙重可選擇性之決定因素與經濟後果，中華會計學刊，14卷2期：頁129-180。
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Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. Advances in Accounting, 56, 100568. Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493. Song, Thomas, &Yi.(2010).Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms.The Accounting Review,85(4),1375-1410. Souza, F. Ê. A., Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of accounting choices in future valuation of investment properties: An analysis of Brazilian and Portuguese listed companies. Revista Contabilidade & Finanças, 26(68), 154–166. Yao, T., Percy, M., Stewart, J., & Hu, F. (2018). Fair value accounting and earnings persistence: Evidence from international banks. Journal of International Accounting Research, 17(1), 47–68. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97756 | - |
| dc.description.abstract | 本研究探討攸關性（relevance）與可比性（comparability）之間的潛在權衡，並分析《國際會計準則第40號》（IAS 40）所允許的衡量模式選擇如何影響這兩項資訊品質。我們分別從配對公司與個別公司層面檢驗攸關性差距與會計政策一致性對可比性的影響，並評估公允價值是否提升攸關性。結果顯示，企業攸關性愈接近同業，可比性愈高；若採用與產業主流不同的衡量模式，則可比性下降，支持De Franco et al.（2011）所提出「會計制度一致性有助提升可比性」的觀點。而在攸關性方面，公允價值並未顯著優於成本模式。 | zh_TW |
| dc.description.abstract | This study examines the potential trade-off between relevance and comparability in financial reporting and analyzes how the accounting choice permitted under IAS 40—specifically, the option to measure investment properties using either the cost model or the fair value model—affects these two qualitative characteristics. We empirically test, at both the firm-pair and firm-level, the effect of relevance divergence and accounting policy alignment on comparability, and assess whether fair value measurement enhances relevance. The results show that the closer a firm’s relevance is to that of its peers, the higher its comparability. Besides, when firms adopt measurement models that deviate from the industry norm, comparability declines, supporting the argument by De Franco et al. (2011) that consistency in accounting systems contributes to greater comparability. As for relevance, fair value does not exhibit a statistically significant advantage over the cost model. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-07-16T16:10:03Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2025-07-16T16:10:03Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 論文口試委員審定書 i
誌謝 ii 摘要 iii Abstract iv Table of Contents v List of Tables vi 1. Introduction 1 2. Literature Review 5 2.1 Accounting Choice under IAS 40 5 2.2 Interplay between Comparability and Relevance 10 3. Hypothesis Development 13 4. Research Design 16 4.1 Variable Measurement 16 4.2 Empirical Model 19 4.3 Sample Selection 22 5. Empirical Results 24 5.1 Descriptive Analysis 24 5.2 Regression Analysis 31 6. Conclusion 38 References 41 Appendix 46 | - |
| dc.language.iso | en | - |
| dc.subject | 投資性不動產 | zh_TW |
| dc.subject | 會計選擇 | zh_TW |
| dc.subject | IAS 40 | zh_TW |
| dc.subject | 攸關性 | zh_TW |
| dc.subject | 可比性 | zh_TW |
| dc.subject | accounting choice | en |
| dc.subject | comparability | en |
| dc.subject | relevance | en |
| dc.subject | IAS 40 | en |
| dc.subject | investment property | en |
| dc.title | IAS40會計選擇對可比性和攸關性的影響 | zh_TW |
| dc.title | The impact of accounting choice under IAS40 on comparability and relevance | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 113-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 王衍智;戚務君 | zh_TW |
| dc.contributor.oralexamcommittee | Yan-Zhi Wang ;Wu-Chun Chi | en |
| dc.subject.keyword | 可比性,攸關性,IAS 40,投資性不動產,會計選擇, | zh_TW |
| dc.subject.keyword | comparability,relevance,IAS 40,investment property,accounting choice, | en |
| dc.relation.page | 47 | - |
| dc.identifier.doi | 10.6342/NTU202501536 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2025-07-11 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| dc.date.embargo-lift | N/A | - |
| 顯示於系所單位： | 會計學系 | |
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