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    题名: 採用IFRS對於台灣產業財務報導之影響
    其它题名: Adoption of IFRS : impact on firms financial reports in Taiwan
    作者: 許文英;Hsu, Wen-Ying
    贡献者: 淡江大學會計學系碩士在職專班
    單珮玲;Shan, Pei-Ling
    关键词: 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
    日期: 2015
    上传时间: 2016-01-22 14:55:54 (UTC+8)
    摘要: 本研究旨在探討台灣自2013年起導入IFRS後,就其所衍生之稅務與財務因素,對於上市公司財務報導的影響。本文選取汽車工業、觀光事業、航運業及建材營造業等為研究對象,採用成對樣本T檢定,以檢測該等產業實施IFRS後,對於償債能力、經營能力及獲利能力等財務指標,是否存在顯著性影響。然而,在於以往GAAP係屬於歷史成本為原則,但IFRS係以公允價值為導向時,隨著近年來物價不斷攀升,應有利於公司淨值上升。實證結果發現,實施IFRS後,對建材營造業之預售屋符合IFRIC15及IAS11等規定者,對其償債能力、經營能力、獲利能力具正向顯著影響;至於其餘三類產業因符合IAS16、IAS17及IFRIC13之規範則大抵呈現負向顯著影響。
    最後,本文對投資人、債權人及企業提出的建議,包括:由於實施IFRS衍生之稅務因素、財務因素,對於不同產業之財務報導未必有相同的效果,因此投資人、債權人在作決策前,仍需多方比較參考,以維護自身的權益;再者,對於企業而言,除已提升會計人員對IFRS的專業程度外,高階主管宜對目前IFRS所衍生之財稅問題為自身企業做好規劃藍圖,以避免錯失重大會計政策良機,導致錯誤判斷而帶來更大稅負風險。
    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.
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