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研究生:張嘉文
研究生(外文):Chia-Wen Chang
論文名稱:我國採用國際會計準則對於會計品質之影響
論文名稱(外文):The Effect of IFRS Conversion on Accounting Quality in Taiwan
指導教授:李文智 博士呂瑞芳 博士
指導教授(外文):Dr. Wen-Chih LeeDr. Jei-Fang Lew
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:商務經營研究所
學門:商業及管理學門
學類:一般商業學類
論文種類:學術論文
畢業學年度:100
語文別:中文
論文頁數:50
中文關鍵詞:國際會計準則會計品質趨同
外文關鍵詞:IFRSAccounting QualityConvergence
相關次數:
  • 被引用被引用:2
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自2005年起,全球會計環境發生重大改革,各國之一般公認會計原則紛紛開始改採國際會計準則報導財務報表,而我國自1999年起開始檢討會計準則與國際會計原則的差異性,並漸漸改以國際會計準則為主軸而進行準則之修訂。在2013年即將全面採用國際會計準則之際,本研究欲探討我國逐漸改採國際會計準則過程中,會計品質是否發生變化。本研究以價值攸關性及未來現金流量預測能力為會計品質之衡量指標,研究期間為1985〜2010年,並以1999年為劃分點,將樣本期間區分為趨同前(1985〜1998年)與趨同後(1999〜2010年) 。實證結果發現我國與國際會計準則趨同後,價值攸關性與未來現金流量預測能力有逐年提升之現象。
The global accounting environment has undergone great changes since 2005. Many countries have converted to and implemented the International Accounting Standards Board (IASB)'s accounting standards. There has started to review the differences between R.O.C GAAP and IFRSs and has revised our Accounting Standards gradually based on IFRSs in Taiwan since 1999.
The value relevance and ability of predict future cash flows are used as metrics to test accounting quality. Over the 16-year sample period 1985〜2010, the investigation was carried out by dividing the sample period into two time period: before convergence (1985~1998) and after convergence (1999~2010).The empirical results show that the effects of IFRS convergence on value-relevance and predictive ability of future cash flows have increased.
摘要 i
ABSTRACT ii
誌 謝 iii
目 錄 iv
表目錄 vi
圖目錄 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 5
第一節 國際財務報導準則 5
第二節 我國會計準則之發展 8
第三節 會計品質之衡量 11
第四節 IFRSs與會計品質之相關研究 14
第三章 研究設計及方法 25
第一節 假說形成 25
第二節 實證模型 25
第三節 變數定義 28
第四節 樣本來源與樣本選取 29
第四章 實證分析 32
第一節 敘述性統計分析 32
第二節 價值攸關性 32
第三節 預測未來現金流量 35
第五章 結論與建議 39
參考文獻 41
附錄 48
中文部分
王炫斌,2010,導入國際財務報導準則對財報價值攸關性、現金流量預測能力與盈餘管理程度之影響,私立淡江大學會計學系研究所碩士論文。
江杰仁,2011,內部控制對於採用國際會計準則公司的盈餘之影響,國立台灣大學會計學研究所碩士論文。
伍玟璇,2010,IFRS採用與會計品質關係之研究:以台灣資本市場為例,國立成功大學會計學系研究所碩士論文。
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吳常慈,2011,IFRS之接軌與直接採用對會計品質之影響:來自中國大陸之證據,私立東吳大學會計學系研究所碩士論文。
周吟霞,2009,第三十四號公報重分類盈餘管理動機與財務報表價值攸關性之研究,國立政治大學會計研究所碩士論文。
陳建瑋,2010,IFRS與會計品質之關係:以中國上市公司為研究對象,國立台灣大學會計學研究所碩士論文。
張琡珮,2008,合併財務報表與企業價值之攸關性-從第七號公報變革談起,國立台灣大學會計學研究所碩士論文。
鄭巧明,2010, 國際財務報導準則新擬議現金流量表增額資訊內涵之研究,國立政治大學會暨研究所碩士論文。.
謝宛庭與吳清在,2010,企業以首次適用第34號金融商品公報之會計變動影響數進行盈餘管理之決定因素與資訊內涵,台大管理論叢,第21卷,1期,P205~238。


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