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臺灣博碩士論文加值系統

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研究生:邱以諾
研究生(外文):YI-NUO CIOU
論文名稱:IFRS差異調整數,資訊揭露水準 與市場評價
論文名稱(外文):IFRS Reconciliation Adjustments, Disclosure Level, and Market Valuation
指導教授:曹嘉玲曹嘉玲引用關係
指導教授(外文):Chia-Ling Chao
口試委員:潘李賢周庭楷
口試委員(外文):Lee Hsien PanTing-Kai Chou
口試日期:2014-07-08
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2014
畢業學年度:102
語文別:英文
論文頁數:56
外文關鍵詞:IFRS Reconciliation AdjustmentsDisclosure LevelMarket Valuation
相關次數:
  • 被引用被引用:0
  • 點閱點閱:267
  • 評分評分:
  • 下載下載:2
  • 收藏至我的研究室書目清單書目收藏:0
This paper is intended to investigate whether IFRS reconciliation amounts provide information beyond Taiwan GAAP, whether investors value these amounts differently, and whether investor’s valuation of Taiwan versus IFRS amounts is affected by the magnitude of information disclosure. I find that Taiwan GAAP and IFRS amounts have different valuation implications to investors. In addition, the results reveal that investors value Taiwan GAAP earnings more for firms with a higher disclosure quality.
Table of Contents
IFRS Reconciliation Adjustments, Disclosure Level, and Market Valuation 1
CHAPTER I 3
INTRODUCTION 3
Background of the Problem 3
The Need for Further Research 3
Purpose of the Study 5
Contribution Expected from the Study 5
Chapter Organization 5
CHAPTER II 6
REVIEW OF LITERATURE 6
Value Relevance of IFRS Amounts 6
Information Disclosure and Market Valuation 8
CHAPTER III 9
METHODOLOGY 9
Research Method and Variable Measurement 9
Sample Selection and Data Collection 13
CHAPTER IV 14
EMPIRICAL RESULTS 14
Descriptive Statistics 14
Regression Results 15
CHAPTER V 20
CONCLUSION 20
REFERENCE 48
Appendix 51




List of Tables
Table 1 Sample Selection 23
Table 2 Descriptive Statistics 24
Table 3 Value-Relevance Regression Results 32
Table 4 Value-Relevance Regression Results of Disclosure Level for Eq. (1) 35
Table 5 Value-Relevance Regression Results of Disclosure Level for Equ. (2) 39
Table 6 Value-Relevance Regression Results of Disclosure Level for Equ. (3) 45

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