淡江大學機構典藏:Item 987654321/98594
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62830/95882 (66%)
造访人次 : 4041494      在线人数 : 962
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/98594


    题名: 我國逐步趨同國際財務報導準則對財報品質之影響
    其它题名: The Effect of Convergence to International Financial Reporting Standards on the Quality of Financial Reporting in Taiwan
    作者: 顏信輝;王炫斌
    贡献者: 淡江大學會計學系
    关键词: 國際財務報導準則;價值攸關性;現金流量預測能力;財報品質;IFRSs;Value relevance;Predictive ability of cash flows;Financial reporting quality
    日期: 2014-01
    上传时间: 2014-08-21 14:04:06 (UTC+8)
    出版者: 臺北市：政治大學會計學系
    摘要: 本研究考量我國逐步趨同IFRSs之特性，採長窗期研究法，將研究期間劃分為逐步趨同前（1988－1998）與逐步趨同後（1999－2009），探討我國上市櫃公司之財報價值攸關性與未來現金流量預測能力，於此兩段期間之變化趨勢。採用水準模型（level model）分析時，研究發現我國企業財報價值攸關性，於逐步趨同前及逐步趨同後都顯著逐年提升，且此二期間提升之趨勢並未具顯著差異；但採變動模型（change model）分析時，於逐步趨同後之淨值資訊與淨值增額價值攸關性顯著逐年提升。在未來現金流量預測能力方面，逐步趨同後亦較逐步趨同前顯著提升。故整體而言，本研究結果支持隨著逐步趨同IFRSs，我國企業之財報品質有顯著之提升。本研究進一步發現不論逐步趨同前期或後期，盈餘管理行為均會降低財報當期盈餘對未來現金流量之預測能力，但投資人在進行價值評估時，卻未能將此因素納入考量。
    This study analyzes the impact of convergence to International Financial Reporting Standards (IFRSs) on the quality of financial reporting using a sample of companies listed in Taiwan. We employ a long-window approach by comparing the value relevance of accounting information and the predictability of cash flows from the pre-convergence period (1988-1998) to the post-convergence period (1999-2009). By adopting a price level model, our results show that the value relevance of financial reporting significantly increases with time in both the pre- and post-convergence periods, while there is insignificant difference in this trend between the two periods. However, results using a price change model show increases in the explanatory power and the incremental explanatory power of book value in the post-convergence period. The ability of financial reporting information to predict future cash flows is also significantly enhanced from pre- to post-convergence period. Overall, the results indicate that IFRS convergence improves the financial reporting quality of firms in Taiwan. Additional analyses reveal that earnings management reduces the ability of earnings to predict future cash flows in both the pre- and post-convergence periods, while investors fail to take into account of this in the valuation process.
    關聯: 會計評論=International Journal of Accounting Studies 58，頁1-37
    DOI: 10.6552%2fJOAR.2014.58.1
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML250检视/开启
    index.html0KbHTML94检视/开启
    我國逐步趨同國際財務報導準則對財報品質之影響.pdf2761KbAdobe PDF0检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈