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研究生:吳桑俞
研究生(外文):Sang-YuWu
論文名稱:公司採用IFRS後是否可降低盈餘管理-台灣資本市場之證據
論文名稱(外文):Whether the Companies Which Adpot IFRS Can Reduce Earnings Management:Evidence from Taiwan Capital Market
指導教授:林松宏林松宏引用關係
指導教授(外文):Sung-Hung Lin
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
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:2012
畢業學年度:100
語文別:中文
論文頁數:64
中文關鍵詞:盈餘管理國際財務報導準則跨國上市
外文關鍵詞:Earnings managementInternational Financial Reporting StandardsCross listing
相關次數:
  • 被引用被引用:6
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
在國際財務報導準則越來越盛行的國際情勢下,本研究主要針對2013年台灣即將採行之國際財務報導準則,探討會計準則之品質是否影響財務報表之盈餘管理程度。研究樣本為1990年至2010年台灣的上市公司,以是否同時在美國資本市場上市作為樣本的劃分標準,分別探討其盈餘管理程度之差異。研究結果發現:(1)同時在美國證券資本市場及台灣證券資本市場上市之公司,其盈餘管理程度小於只有在台灣證券資本市場上市之公司;(2)同時在美國證券資本市場及台灣證券資本市場上市之公司與只有在台灣證券資本市場上市之公司,其盈餘管理程度之差異在國際財務報導準則接軌後小於與國際財務報導準則接軌前;(3)同時在美國證券資本市場及台灣證券資本市場上市之公司,其以美國會計準則為編製基礎所揭露之財務報表,盈餘管理程度小於以台灣會計準則為編製基礎所編製之財務報表。總之,研究結論發現外在的規範確實可以有效降低盈餘管理程度,希望可以為台灣政府宣布自願採行國際財務報導準則之政策提供支持之證據。
Today the International Financial Reporting Standards are rapidly becoming a well-known accounting standard which more and more countries have adopted. Therefore, we focus on the International Financial Reporting Standards which Taiwan is going to adopt in 2013, and examine whether the quality of accounting standards can affect the level of earnings management. Our samples are companies listed on the Taiwan Stock Exchange from 1990 to 2010, and use whether the firm-year observation is listed on the US stock exchange to classify our samples in order to examine the difference of earnings management level. The empirical results first indicate that companies listed on Taiwan and US engage less in earnings management compared to companies listed only in Taiwan. Second, the empirical results suggest that before convergence with IFRS the difference of earnings management level between companies listed on Taiwan and US and companies listed only in Taiwan are greater than that after convergence with IFRS. Third, the companies listed on Taiwan and US have less earnings management when report under US GAAP than that when report under Taiwan GAAP. In one word, the results show that accounting standards indeed can reduce the level of earnings management effectively, and hope that can support the policy of IFRS adoption in 2013 which is announced by Taiwan government.
第一章 緒論 1
第一節 研究動機與目的 1
第二節 論文貢獻 4
第三節 論文架構 5
第四節 研究流程 6
第二章 文獻回顧 7
第一節 台灣會計原則導入IFRS之歷程 7
第二節 跨國上市 11
第三節 國際財務報導準則的品質與盈餘管理 14
第三章 研究設計 24
第一節 假說發展 24
第二節 實證模型與變數定義 29
第三節 樣本選取 35
第四章 實證結果與分析 39
第一節 同時在美國上市與盈餘管理關係之實證結果 39
第二節 台灣採用IFRS後盈餘管理變化結果分析 45
第三節 美國準則與台灣準則下盈餘管理之實證結果 48
第五章 結論與建議 54
第一節 研究結果 54
第二節 研究限制及建議 56
參考文獻 57


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