財務報表報導格式對非專業投資人判斷之影響：以綜合淨利資訊為例

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Title:	財務報表報導格式對非專業投資人判斷之影響：以綜合淨利資訊為例
Other Titles:	Effects of Financial-Statement Presentation Format on Nonprofessional Investors' Judgments：An Example of Comprehensive-Income
Authors:	顏信輝;劉瑀農
Contributors:	淡江大學會計學系
Keywords:	綜合淨利;報導格式;Comprehensive income;Presentation format
Date:	2006-05
Issue Date:	2014-02-12 15:02:27 (UTC+8)
Abstract:	財務報表的報導格式是否會影響到投資人的判斷，在我國的證據尚不多；在國外若以不同的理論去研究會有不同的預期。民國95年初台灣實施財務會計準則第34號公報，其中對投資的分類已作了大幅更改與修正，因此本研究欲以綜合淨利資訊的表達為研究題材，分析綜合淨利若以完整的綜合淨利表呈現，或以目前台灣實施第34號公報後，將資訊散佈於相關財務報表（股東權益變動表）的方式呈現，是否會對非專業投資人造成影響。此外，Maines and McDaniel(2000)提出五個影響非專業投資人對資訊加權的構面，本研究直接從中探討我國非專業投資人是受到哪幾項的影響。結果發現不同的表達方式與非專業投資人的投資報酬滿意度沒有顯著的關係，但在風險控制能力及投資風險方面皆有顯著的影響，且以綜合淨利表來表達，會使非專業投資人對於未實現持有損益之波動性的影響較為敏感。另外，研究發現”與淨利作連結”、”單獨列式”和”以總額表達”是產生上述不同判斷的原因。 There is no enough evidence whether the presentation formats of financial statement affect the judgment of nonprofessional investors in Taiwan. The foreign researches reach different conclusion varying with theories. SFAC No.34 has changed the classification of investments substantially, since it came into force at the beginning of 2006. Therefore, this study investigates effects of presentation located on a statement of comprehensive income or a statement of stockholders' equity on nonprofessional investors. In addition, Maines and McDaniel(2000) proposed five dimensions that can influence nonprofessional investors' weighting. This study will discuss immediately, and try to find out which one would affect nonprofessional investors' judgment in Taiwan. Our results find that alternative presentation formats has no significant effects on satisfaction of investors' return but it has significant effects on risk-control ability and the risk of investing in the company's stock. Moreover, when unrealized holding gains and losses are presented in the comprehensive income statements, nonprofessional investors become more sensitive to the volatility of unrealized holding gains and losses. In addition, our research shows that "Linkage to Net Income", "Isolation" and "Aggregation" are the three dimensions for different judgment mentioned above.
Relation:	「2006當代會計暨管理論壇」大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management，27頁
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding

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File	Description	Size	Format
財務報表報導格式對非專業投資人判斷之影響：以綜合淨利資訊為例_中文摘要.docx	摘要	15Kb	Microsoft Word	123	View/Open
財務報表報導格式對非專業投資人判斷之影響：以綜合淨利資訊為例_英文摘要.docx	摘要	16Kb	Microsoft Word	76	View/Open

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