產業專家是否影響損益分類之價值攸關性? : 以存貨十號公報為例

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/105450

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题名:	產業專家是否影響損益分類之價值攸關性? : 以存貨十號公報為例
其它题名:	Does industry specialist affect the value relevance of profit or loss accounts classification? : the example of New SFAS No. 10
作者:	何羿萱;Ho, Yi-Hsuan
贡献者:	淡江大學會計學系碩士在職專班顏信輝;張瑀珊
关键词:	產業專家;十號公報;價值攸關性;Industry Specialist;New SFAS No. 10;value relevance
日期:	2015
上传时间:	2016-01-22 14:56:13 (UTC+8)
摘要:	本研究旨在探討比較十號公報修正前後，相較於非產業專家，產業專家受查企業之已出售商品成本與存貨淨變現價值變動數價值攸關性是否產生改變。本文以上市櫃企業為研究對象，於十號公報修正前（2003年至2007年）與修正後（2009年至2013年）以配對方式選取樣本，並且需同時符合財務資料完整性，方可列入研究期間，其有效觀察樣本數為7,390筆進行實證分析。本研究採用Ohlson（1995）評價模型，並採用多元迴歸分析進行假說檢定。實證結果發現：(1) 比較十號公報修正前後，相較於產業專家，非產業專家受查企業之已出售商品成本價值攸關性，呈現顯著改變，表示報表使用者對非產業專家之查核品質存有疑慮，是故，非產業專家受查企業已出售商品成本價值攸關性呈現顯著關係。 (2) 比較十號公報修正前後，產業專家與非產業專家受查企業之存貨淨變現價值變動數價值攸關性，皆未達顯著水準，推論為存貨淨變現價值變動數並非報表使用者評估企業未來獲利能力及投資決策的主要決策指標，在新十號公報下，報表使用者閱讀財務報表資訊困難度增加，是故，產業專家與非產業專家受查企業存貨淨變現價值變動數價值攸關性呈現不顯著關係。透過本研究可瞭解產業專家受查企業是否能提升已出售商品成本與存貨淨變現價值變動數資訊之價值攸關性，並提出實務上之建議，以期能提供給企業及後續研究者之參考。 This research is to examine whether or not the value relevance of cost of goods sold and loss on inventory changed in the companies audited by industry specialist, after the release of New SFAS No.10, comparing to the companies audited by non-industry specialist. Up to 7,390 valid samples was selected from Taiwanese listed companies dated from 2009 to 2013 for Hypothesis Analysis. Only samples with completed financial information can be included. The research adopts Ohlson (1995) Valuation Model and analyzed by multiple linear regression. The result shows that after the New SFAS No.10 issued the value relevance of cost of goods sold changed considerably in the company audited by non-industry specialist. The phenomena imply financial report users have concerns on the audit quality of non-industry specialist. Therefore, the value relevance of cost of goods sold plummeted considerably in the companies audited by non-industry specialist. After the amendment of SFAS No.10, the value relevance of net realizable value did not reach to a significant level in the companies audited by both industry specialist and non-industry specialist audit companies. We assume the value relevance of net realizable value is not the key indicators for financial users to evaluate the future profitability and to make investment strategy. Since the release of New SFAS No.10, it makes it difficult for finance users to read and understand the financial reports. Therefore, the value relevance of net realizable value of companies audited by industry specialist and non-industry specialist did not show any significant level. Through this research, we can realize whether both the value relevance of cost of goods sold and loss on inventory can be raised up in the companies audited by industry specialist. After that, feasible recommendation can be provided and for the further research.
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