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|Other Titles: ||Adoption of IFRS : impact on firms financial reports in Taiwan|
|Authors: ||許文英;Hsu, Wen-Ying|
|Keywords: ||國際財務報導準則;台灣一般公認會計準則;財務比率;IFRS;GAAP;financial ratio|
|Issue Date: ||2016-01-22 14:55:54 (UTC+8)|
The study aims to explore the effect of the taxation and financial factors derived from introducing IFRS in Taiwan in 2013 on the financial reports of the listed companies. This paper selects the automobile industry, tourism, marine industry and construction industry as the study subjects, and applies the paired-sample T test to verify whether the implementation of IFRS has a significant influence on performance indicators including debt-paying ability, operating capacity and profitability, etc. In the past GAAP was viewed as part of the historical cost, while currently IFRS is oriented to fair value; therefore, it should facilitate the increase of company net value with the constant rising of price in recent years. As shown in the empirical results, after implemented, IFRS has a positively significant effect on the pre-sold houses of the construction industry which meet the IFRIC15 and IAS11 requirements in terms of the debt paying ability, operating capacity and profitability, but it has a negative effect on the other three industries due to the compliance of IAS16, IAS17 and IFRIC13 standards.
Finally, the paper proposes suggestions for the investors, creditors and enterprises as the follows. The taxation and financial factors derived after implementing IFRS show different effects on the financial reports of different industries, so the investors and creditors should make comparison and seek reference from multiple perspectives before making decisions, so as to maintain their own rights and benefits. Moreover, for the enterprises, besides the improved profession of the accountants towards IFRS, the senior managers should make planning and blueprint for their own enterprises to cope with the financial issues derived by IFRS currently. In this way, it can keep us from missing the good opportunity of major accounting policies, which may lead to wrong judgment and bring greater taxation risk.
|Appears in Collections:||[會計學系暨研究所] 學位論文|
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