公平價值會計準則對會計資訊攸關性之影響

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Title:	公平價值會計準則對會計資訊攸關性之影響
Other Titles:	The impact of fair-value accounting on the value relevance
Authors:	黃婷偉;Hung, Ting-wai
Contributors:	淡江大學會計學系碩士班葉金成;Yeh, Chin-chen
Keywords:	公平價值;會計準則;攸關性;會計基礎評價模式;Fair value approach;Accounting Standard;Relevance;Residual income valuation model
Date:	2009
Issue Date:	2010-01-11 04:19:46 (UTC+8)
Abstract:	過去我國制定財務會計準則公報建立於穩健原則之下，在此限制下導致準則大多以「保守性會計」為基礎，即在歷史成本架構下較重視可靠性而較輕攸關性；然而在新經濟時代，無法入帳之無形資產日益增加造成企業淨值與市值的偏離。我國極力推行公平價值評價會計準則予以修正淨值與市價之落差，因此本研究探討從歷史成本轉向公平價值是否提升財務會計資訊之攸關性。本研究採用會計基礎評價模式及未入帳無形價值衡量模式，針對台灣上市櫃企業實證多項公平價值評價會計準則之實施，對於財務報表攸關性之影響。研究發現多項準則實施後投資人進行投資決策時提高對盈餘資訊之信賴，而資產負債表部分僅金融商品有顯著差異。當模式加入未入帳無形資產價值後，其對企業股價之增額解釋能力逐漸下降，可推論在實施多項準則後，有助於衡量部分無形資產。 In the past, The Statement of Financial Accounting Standard setting in Taiwan was based on the conservative accounting principle. Under the historical cost accounting, reliability is more important than relevance. In the New Economy era, the unrecognized intangibles is increasing, relevance is getting more important. The gap between market value and book value of firms is becoming large. Recently, Taiwan has set many accounting standard based on the fair value accounting principle to reduce the gap. Therefore, this paper discusses from historical cost to fair value approach whether or not it improves relevance of accounting information. Based on the Residual Income Valuation Model and unrecognized intangibles value measurement model, this paper examines the value relevance of financial statements with implementation of the multiple fair value accounting standards. The empirical result indicates investors carry on investment decisions, they increasingly trust in earnings information. However, Financial commences in balance sheet just only it is significant. After added unrecognized intangibles value, its increasing explanatory power is decreased gradually to the stock price. This paper infers that it can assist the measurement of the intangible assets while adopting multiple fair value standards.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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