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研究生:高維廷
研究生(外文):KAO, WEI-TING
論文名稱:首次採用國際財務報導準則豁免項目之探討
論文名稱(外文):The Study on The Exemptions First-time Adoption of International Financial Reporting Standards
指導教授:楊孟萍楊孟萍引用關係
口試委員:簡雪芳柯柏成
口試日期:2014-06-13
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
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:中文
論文頁數:70
中文關鍵詞:國際財務報導準則豁免項目會計政策
外文關鍵詞:International Financial Reporting StandardsExemptionsAccounting Policy
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本研究發現,在首次採用國際財務報導準則而得選擇豁免項目時,企業合併、股份基礎給付、員工福利、認定成本及累積換算差異數為台灣上市公司選擇的前5名。在經考量其對轉換日當天之財務報表是否有影響,最後以員工福利、認定成本及累積換算差異數等三項進行研究,本研究將其影響數區分為對轉換日當天為有利的影響或不利影響兩類,再根據企業選擇狀態區分為同方向選擇及折衷選擇,並分別就企業家數及保留盈餘平均影響數探討企業對員工福利、認定成本及累積換算差異數等三項豁免項目之選擇。
經實證結果發現台灣上市企業不論在企業家數及保留盈餘影響數方面皆偏好在轉換日當天做有利的選擇,且若企業做折衷選擇則轉換日為有利選擇之情況會增加。再者企業若做有利之選擇則其選擇認定成本這項豁免項目之比例較高,但企業若做不利之選擇則其選擇員工福利這項豁免項目之比例較高。

This paper finds that the top five priorities of optional exemptions are business combination, share-based payment, employee benefit, deemed cost and cumulative translation differences (CTDs) when Taiwan listed companies are doing optional exemptions selection in the first-time adoption of International Financial Reporting Standards(IFRSs). After considering whether these optional exemptions affect financial statements in the transition date, This study select three exemptions including employee benefit, deemed cost and CTDs. The effects are categorized into the favourable effect in transition date and the unfavourable effect in the transition date, and it further divides into equidirectional choice and compromised choice. This study, from the number of corporation and the average affected amount of retained earnings respectively, explores the option of the companies in three exemptions, namely employee benefit, deemed cost and CTDs.
Based on the empirical results, We finds that Taiwan listed companies tend to select the favourable effect in the transition date .Among the companies doing the compromise selection, the situation of favourable effect in the transition date increases. The selection of deemed cost, moreover, is preferred in the selection of favourable effect option. On the contrast, the selection of employee benefit emerges is preferred among the companies doing the selection of unfavourable effect option.

目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第三節 研究架構與研究流程 7
第二章 文獻探討 9
第一節 會計政策之選擇 9
第二節 轉換IFRS財務報表攸關性 15
第三章 研究方法 19
第一節 研究議題 20
第二節 研究變數 32
第三節 樣本選取與資料來源 37
第四章 實證結果與分析 39
第一節 各產業別對於認定成本、員工福利和累積換算差異數這三項
豁免項目選擇情形 39
第二節 全體企業和各別產業選擇之豁免項目為短期有利或短期不利
家數比例之探討 46
第三節 折衷選擇和同方向選擇企業家數比例之探討 51
第四節 財務報表保留盈餘影響數之探討 55
第五章 結論與建議 63
第一節 研究結論 63
第二節 研究限制與建議 66
參考文獻 67
中文文獻 67
英文文獻 68

中文文獻
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,淡江大學會計學系碩士班學位論文。
林育正(2010),IFRS導入之市場反應,國立政治大學會計研究所碩士論文。
林柳君(2012),我國採用國際財務報導準則市場反應之研究,成功大學會計學系碩博士班學位論文。
范宏書、許志偉與陳靜宜(2013),國際財務報導準則與財務報表價值攸關性,2013年會計實務與理論研討會。
陳采薇(2011),存貨揭露與銷售及盈餘預測: IFRS 與非 IFRS 之比較,國立政治大學會計研究所碩士論文。
林玲芬(1999),會計方法選擇與負債比率及高階主管報酬之關連性研究,成功大學會計學系碩博士班學位論文。
楊政泉(1996),影響我國企業會計政策選擇因素之探討,成功大學會計學系碩博士班學位論文。


英文文獻
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Barth, M. E., W. R. Landsman, and M. H. Lang. (2008)," International Accounting Standards and Accounting Quality."Journal of Accounting Research 46 (3), pp.467-498.
Bartov, E., S. R. Goldberg, and M. Kim. (2005)," Comparative Value Relevance Among German, US, and International Accounting Atandards: A German Stock Market Perspective."Journal of Accounting, Auditing & Finance 20 (2),pp.95-119.
Biddle, G. C. (1980)," Accounting methods and management decisions: The case of inventory costing and inventory policy." Journal of Accounting Research (18),pp.235-280.
Brown, R., and M. Whittington. (2008)," Financial statement analysis and accounting policy choice: What history can teach us." Journal of Applied Accounting Research 8 (3),pp.1-47.
Callao, S., J. I. Jarne, and J. A. Laínez.(2007),"Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting."Journal of International Accounting, Auditing and Taxation 16 (2),pp.148-178.
Cormier, D., S. Demaria, P. Lapointe-Antunes, and R. Teller. (2009),"First-time Adoption of IFRS, Managerial Incentives, and Value-Relevance: Some French Evidence."Journal of International Accounting Research 8 (2),pp.1-22.
Cole, V., J. Branson, and D. Breesch.(2013)," Determinants influencing the IFRS accounting policy choices of European listed companies." Working Paper, Vrije Universiteit Brussel.
Collins, Daniel W., Edward L. Maydew, and Ira S. Weiss.(1997) "Changes in the value-relevance of earnings and book values over the past forty years." Journal of accounting and economics 24.1,pp. 39-67.
Cushing, B. E., and M. J. LeClere. (1992)," Evidence on the determinants of inventory accounting policy choice. "Accounting Review,pp.355-366.
Dyl, E. A. (1989), "Agency, corporate control and accounting methods–the lifo‐fifo choice." Managerial and Decision Economics 10 (2),pp.141-145.
Harrison, T. (1977)," Different market reactions to discretionary and nondiscretionary accounting changes." Journal of Accounting Research 15 (1),pp.84-107.
Horton, J., and G. Serafeim. (2006),"Market Response to and the Value Relevance of Reconciliation Adjustments from UK GAAP to IFRS GAAP: First evidence from the UK."Available at SSRN 923582.
Kim, M., and W. Kross. (2005),"The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing."Journal of Accounting Research 43 (5),pp.753-780.
McInnis, J. M.,Y. Yu and Y. Christopher G. (2013),"Is Fair Value Income a More Useful Summary Measure for Banks' Performance than GAAP Net Income."Working Paper, McCombs School of Business.
Maines, L. A., and L. S. McDaniel. (2000), "Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format." The Accounting Review 75 (2),pp.179-207.
Murdoch, B., B. Dehning, and P. Krause. (2013)," Further Evidence On The Ability Of FIFO And LIFO Earnings To Predict Operating Cash Flows: An Industry Specific Analysis." Journal of Applied Business Research (JABR) 29 (4),pp.1231-1242.
Paton, W. A., and A. C. Littleton. (1970),"An Introduction to Corporate Accounting Standards:" American Accounting Association.
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Salamon, G. L., and E. D. Smith. (1979)," Corporate control and managerial misrepresentation of firm performance." The Bell Journal of Economics,pp.319-328.



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