臺灣博碩士論文加值系統

我國上市上櫃公司於2013年開始全面強制採用IFRS編製財務報表。然而，由於我國財務會計準則自1999年起即採用逐步趨同之方式接軌IFRS，若只分析2013年直接採用IFRS後之影響，可能會低估IFRS的影響。因此，本研究以我國上市上櫃公司為研究對象，針對1999年到2013年上市上櫃公司高階經理人薪酬契約採用會計資訊程度進行研究。實證結果發現，2012、2013這兩年高階經理人薪酬與會計資訊呈顯著相關，且2013年相對於2012年高階經理人薪酬契約採用會計資訊的程度又更加顯著提升；此外，我國在1999年開始趨同IFRS以後，高階經理人薪酬與會計資訊的關聯程度逐步增加。然而，高階經理人薪酬與會計資訊的關聯程度之上升趨勢，卻未隨著時間經過而呈顯著上升。

Taiwan listed companies are required to be the mandatory adoption of International Financial Reporting Standards (IFRS) for their financial reporting.However, result from the impact of convergence to IFRS on the financial reporting since 1999 in Taiwan, if this study only analyze the effect of mandatory to IFRS in 2013,it probably understate the impact of IFRS. This study examined useage of accounting information in listed companies executive compensation from 1999 to 2013. Empirical results indicate that in 2012 and 2013 executives' compensation have positive impact on accounting imformation,and the useage of accounting imformation is more significantly associated with executives' compensation in 2013 than 2012.In addition, the relation between executive compensation and accounting imformation increased gradually after convergence to IFRS in 1999. However,the rising trend of association between executive compensation and accounting imformation didn't significantly ascend as time went by.

摘要 I
Abstract II
誌謝辭 III
目錄 IV
圖目錄 V
表目錄 V
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究架構及流程 6
第四節 研究流程架構圖 7
第二章 文獻探討與假說發展 8
第一節 我國導入國際財務報導準則之歷程 8
第二節 採用IFRS對財務報表品質的影響 12
第三節 薪酬契約之相關研究 14
第四節 會計績效對高階經理人薪酬契約之影響 20
第三章 研究設計 24
第一節 樣本資料來源 24
第二節 實證模型 25
第四章 實證結果 29
第一節 敘述性統計 29
第二節 實證結果分析 32
第五章 結論與建議 35
第一節 研究結論 35
第二節 研究限制與建議 37
參考文獻 38
附錄一 43
附錄二 45

圖目錄
圖一　研究流程架構圖 7
圖二 我國接軌IFRS之逐步趨同率 10

表目錄
表 1 我國財務會計準則公報適用年度分類 10
表 2 敘述性統計量(N=14192) 30
表 3 相關係數矩陣 31
表 4 全面採用IFRS對高階經理人薪酬契約的影響之迴歸結果(2012-2013) 32
表 5 變數定義表 33
表 6 逐步採用IFRS對高階經理人薪酬契約的影響之迴歸結果(1999-2012) 34
附表 7 1999年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 45
附表 8 2000年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 45
附表 9 2001年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 46
附表 10 2002年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 46
附表 11 2003年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 47
附表 12 2004年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 47
附表 13 2005年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 48
附表 14 2006年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 48
附表 15 2007年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 49
附表 16 2008年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 49
附表 17 2009年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 50
附表 18 2010年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 50
附表 19 2011年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 51
附表 20 2012年採用IFRS對高階經理人薪酬契約的影響之迴歸結果 51

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