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研究生:陳建瑋
研究生(外文):Chien-Wei Chen
論文名稱:IFRS與會計品質之關係:以中國上市公司為研究對象
論文名稱(外文):IFRS and Accounting Quality: Evidence from China’s Listed Companies
指導教授:蔡彥卿蔡彥卿引用關係
指導教授(外文):Yann-Ching Tsai
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2010
畢業學年度:98
語文別:中文
論文頁數:60
中文關鍵詞:國際財務報導準則會計品質盈餘管理盈餘平穩化及時認列損失
外文關鍵詞:IFRSaccounting qualityearnings managementearnings smoothingtimely loss recognition
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本研究以中國上市公司為觀察對象,運用盈餘管理程度及即時認列損失等方法,來探討以IFRS及中國舊企業會計準則為基礎編製之財務報表,其會計品質是否有顯著差異。由於中國資本市場環境特殊,本研究將其分為三組樣本,分別為A股、B股及所有A、B股,以個別測試其會計品質之差異性。在實證模型方面,本文採用Barth, Landsman, and Lang(2007)之衡量方法,實證結果彙整說明如下:
1.以盈餘變動數之變異數及其與營運活動現金流量變動數之變異數比率來進行分析,發現第一組(A股)及第三組(所有A、B股)其採用IFRS之後會計品質較佳,第二組(B股)則相反,採用IFRS之後會計品質並無提升。
2.在比較應計數與營運活動現金流量之相關係數方面,此三組採用IFRS之後其應計數與營運活動現金流量負相關程度皆比採用中國舊企業會計準則為高。
3.探討認列小額淨利之程度方面,實證結果指出第二組在採用IFRS之後,認列小額淨利之程度降低,表示其會計品質提升;第一組與第三組之結果則不顯著。
4.探討即時認列大額損失之程度方面,實證結果發現第一組及第三組在採用IFRS之後,即時認列大額損失的程度提高,表示其會計品質提升;第二組結果則不顯著。
綜觀上面所述,本研究發現整體而言A股在採用IFRS之後,會計品質提升之程度較高,可能原因為IFRS與中國舊企業會計準則之差異較大,故改善幅度亦較大;反觀B股則不顯著,我們推測由於B股原本就應提供兩套財務報表,故公司在編製時為避免兩套不同準則之報表其呈現的數字有明顯差異,會採用較一致的方法進行編製,故其結果並未完全支持假說。

The purpose of this research is to investigate whether the application of IFRS is associated with higher accounting quality. The investigation involves a sample of companies from People’s Republic of China (PRC) which are listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange. Due to the characteristics of China investment environment, we divide the sample into 3 groups, which is A shares, B shares, and both A and B shares, respectively. The method employed in Barth, Landsman, and Lang (2007) is mainly taken in this research. The empirical results are shown below:
We find out that A shares which adopt IFRS exhibit the higher accounting quality through 3 of 5 measures we test than those adopting PRC GAAP. However, B shares perform less improvement in accounting quality through 4 of 5 measures we test. We infer that because of the discrepancy between IFRS and PRC GAAP, when A shares have changed to adopt the superior accounting standards, they exhibit the bigger improvement in accounting quality. However, the companies issuing B shares should provide two types of financial statements which one of them adopts PRC GAAP, and the other is in accordance with IFRS at the same time since 1993. They have tended to take a consistent point of view to prepare two types of financial statements in order to prevent big differences shown to the users. Therefore, the improvement is not clear.

謝辭 i
中文摘要 ii
ABSTRACT iii
目錄 iv
圖目錄 vi
表目錄 vii
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 3
第三節 研究架構與流程 3
第二章 文獻回顧 5
第一節 原則基礎和規則基礎與盈餘管理方面之研究 5
第二節 IFRS與國家間會計準則之比較 6
第三節 盈餘管理之相關研究 8
第四節 IFRS與會計品質之相關研究 12
第三章 研究方法 14
第一節 假說形成 14
第二節 模型建立與變數定義 17
第三節 資料來源與樣本篩選 21
第四章 實證結果與分析 27
第一節 盈餘變動數之變異與會計品質之關聯性 27
第二節 盈餘變動數之變異數和營運活動現金流量變動數之變異數其比率與會計品質之關聯性 34
第三節 應計數與營運活動現金流量之相關係數與會計品質之關聯性 39
第四節 探討何種會計準則制度下較會利用認列小額淨利進行盈餘管理 43
第五節 探討在何種會計準則制度下比較即時認列大額損失 49
第五章 結論 54
第一節 研究結論與貢獻 55
第二節 研究限制與建議 56
參考文獻 57

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