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    Title: 導入IFRS前後財報資訊內涵之比較
    Other Titles: The information content of financial report announcement : the comparison of pre- and post IFRS
    Authors: 鄭力尹;Cheng, Li-Yin
    Contributors: 淡江大學會計學系碩士班
    顏信輝;Yen, Sin-Hui;張瑀珊;Chang, Yu-Shan
    Keywords: 國際會計準則;異常報酬;異常交易量;外資;IFRS;abnormal return;abnormal trading volume;Foreign investment
    Date: 2014
    Issue Date: 2015-05-04 09:52:25 (UTC+8)
    Abstract: 近年來採用國際會計準則(IFRS)是否能提高財報品質之議題廣受重視,但尚未獲致穩定之結論。台灣於2013年開始採用IFRS,故本研究探討採用IFRS後對財報宣告與盈餘數字之資訊內涵(異常報酬、異常交易量)之影響,並進一步納入投資人特性(以外資持股比例區分)檢測此變數是否影響研究結果。本研究以2011年(非採用IFRS)和2013年(採用IFRS)台灣上市櫃公司為研究樣本,結果發現若未考量外資持股比例,整體而言2013年採用IFRS後財報宣告之異常報酬波動和異常交易量之關係,較2011年顯著下降;然而進一步分析顯示外資持股比例高組之企業,並未呈顯著影響,前述效果僅存在外資持股比例非高組之企業。於盈餘數字之資訊內涵方面,則發現外資持股比例高組之企業於2013年較2011年更具資訊內涵。故本研究推論原因為外資已有解讀IFRS財報數字之能力,而本國投資人對IFRS財報資訊內涵較陌生而不具信心,故持續教育本國投資人具解讀IFRS報表之能力與信心,應是欲達到趨同IFRS預期成效之配套措施。
    The issue of conversion on IFRS financial report quality was be wide attention in recent years. The past studies do not have stable conclusion yet. Taiwan adopted IFRS in year 2013 and this research investigate whether the information content (abnormal return and abnormal trading volume) of financial report announcement and earnings change following adoption of IFRS. We also use the view of investor characteristic(through foreign investor ratio) to detect this change. The research sample covers all the publicly traded company in Taiwan from year 2011 (pre-IFRS) and 2013 (post IFRS). The results suggest abnormal return volatility and abnormal trading volume decreased after adoption of IFRS, but no significant relation with high foreign investor ratio companies. In earnings change part, the result shows significant positive relation in high foreign investor ratio companies. It means that IFRS earnings have more information content for foreign investors. Overall we conclude foreign investors have ability to interpret the IFRS financial report. If we want adoption of IFRS which can achieve the anticipated benefits, we need complementary measures to educate the domestic investors to develop adequate capacity to interpret and use IFRS financial report.
    Appears in Collections:[會計學系暨研究所] 學位論文

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