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研究生:高宛青
研究生(外文):Wan-Ching Kao
論文名稱:導入IFRS對台灣資本市場會計資訊品質之影響
論文名稱(外文):The Effect of IFRS Adoption on Accounting Quality
指導教授:陳耀宗陳耀宗引用關係
指導教授(外文):Yao-Zong Chen
口試委員:洪聖閔高立翰
口試委員(外文):Sheng-Min HongLi-Han Kao
口試日期:2015-06-10
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:2015
畢業學年度:103
語文別:中文
論文頁數:42
中文關鍵詞:IFRS國際財務報導準則會計品質價值攸關性盈餘品質
外文關鍵詞:IFRSAccounting QualityValue relevance of financial statementsEarning QualityFinancial reporting system
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國際思潮漸起,一套廣為接受之高品質財務報導準則遂油然而生,在台灣企業紛紛赴海外投資之際,勢必面臨接軌國際會計準則之考驗。本研究欲檢視國際會計準則於台灣資本市場之採用是否與較高的會計品質相關,主要將樣本區分為2010年至2012年間未採用IFRS前以及2013年至2014年採用IFRS後,針對財務報表之盈餘品質、損失認列即時性、市場價值與會計資訊的關聯性評估會計品質之高低。

本研究結果如下,首先在盈餘品質部分,採用IFRS後之財務報表較具有盈餘平穩化現象,評估目標盈餘部分,使用虛擬變數IFRS檢測發現採用IFRS後盈餘較有平穩化之現象,且結果顯著。再者,損失認列即時性部分,顯示採用IFRS較有即時認列損失之特性,較無遞延損失之現象,結果亦為顯著。最後在價值攸關性的部分,實證結果指出採用IFRS後帳面價值與每股盈餘對股價之解釋能力較高。


The purpose of this study is to investigate whether the accounting quality improves after adopting International Financial Reporting Standards(IFRSs)in Taiwan. We divide the sample into two periods: sample from 2010 to 2012 that haven’t adopted IFRSs yet and sample from 2013 to 2014 that have adopted IFRSs. We group our measures of accounting quality into three categories:earning smoothing, timely loss recognition and value relevance. We use these measures to determine the accounting quality.

We find that IFRSs adoption performs more earning smoothing, more small positive net income, more timely loss recognition and more value relevance of accounting data than GAAP adoption.

In sum, three indicators of weighing accounting quality most offer the evidence that the financial reporting system of adopting IFRSs provides information with higher quality.


第一章 緒論……………………………………………………………………………………………….….. 1
第一節研究背景與動機……………………………………………………………………………… 4
第二節研究目的…………………………………………………………………………………………. 5
第二章文獻探討…………………………………………………………………………………………………. 6
第一節會計資訊品質之衡量……………………………………………………………………… 7
第二節導入IFRS與會計資訊品質之關聯性……………………………………………… 8
第三節導入IFRS與會計資訊之價值攸關性……………………………………………… 9
第三章研究方法………………………………………………………………………………………………… 12
第一節研究假說………………………………………………………………………………………… 12
第二節變數定義與衡量及實證模型…………………………………………………………. 15
第三節資料來源與樣本選取…………………………………………………………………….. 21
第四章實證結果與分析…………………………………………………………………………………….. 23
第一節盈餘品質之實證結果與分析…………………………………………………………. 23
第二節認列損失即時性之實證結果與分析……………………………………………… 28
第三節價值攸關性之實證結果與分析……………………………………………………… 30
第五章研究結論與建議…………………………………………………………………………………….. 33
第一節研究結論………………………………………………………………………………………… 33
第二節研究限制………………………………………………………………………………………… 36
第三節研究建議………………………………………………………………………………………… 37
參考文獻……………………………………………………………………………………………………………. 39


英文文獻
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2. Armstrong, C.S., M.E. Barth, A.D. Jagolinzer and E.J. Riedl (2008), ”Market reaction to the adoption of IFRS in Europe” The Accounting Review 85 (1), pp.31-61.
3. Ball, R., A. Robin and J. Wu (2000), “Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS” Working Paper, Rochester University.
4. Ball, R., and L. Shivakumar (2005), “Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness.” Journal of Accounting Economics, 39, No.1, pp.83-128.
5. Ball, R., and L. Shivakumar (2006), “The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.” Journal of Accounting Research, 44, No.1, pp.42-101.
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9. Brown, S., K. Lo, and T. Lys (1999), “Use of R2 in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades.” Journal of Accountingand Economics, 28, No.2, pp.83-115.
10. Callimaci, A., and S. Landry (2004), “Market Valuation of Research and Development Spending Under Canadian GAAP.” Canadian Accounting Perspectives, 3, No.1, pp.33-53.
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12. Christopher, S., C. Armstrong, M.E. Barth, A. Jagolizer and E. Riedl (2007), 43 “Market Reaction to the IFRS Adoption in Europe.” The Accounting Review, 85, No.1, pp.31-36.
13. Daske, H., L. Hail, C. Leuz and R. S. Verdi (2008), “Mandatory IFRS Reporting around the World: Early Evidence on the Economic ConsequencesJournal of Accounting Research, 46, No. 5, pp.329-373.
14. Dye, R., S. and Sunder (2001),” Why Not Allow FASB and IASB Standards to Compete in the U.S.?” Accounting Horizons 15,pp. 257-272.
15. Graham, J., C. Harvey, and S. Rajgopal (2004), “ The Economic Implications of Corporate Financial Reporting.” Working Paper, Duke University.
16. Henry, E., S. Lin, and Y.W. Yang (2007), “The European-U.S. GAAP Gap: Amount, Type, Homogeneity, and Value Relevance of IFRS to U.S. GAAP, Form 20-F Reconciliations.” Working Paper, University of Miami.
17. Horton, J., and G. Serafeim (2008), “Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK.” Working Paper, Harvard University.
18. Hung, A., and K.R. Subramanyam (2007), “Financial Statement Effects of Adopting International Accounting Standards: The Case of Germany.” Review of Accounting Studies, 12, No.4, pp.623-657.
19. Harris, M., and K. Muller (1999), “The Market Valuation of IAS Versus US GAAP Accounting Measures Using Form 20-F Reconciliations.” Journal of Accounting and Economics, 26, No.3, pp.285-312.
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22. Lang, M., J. Ready and W. Wilson (2006), “Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?” Journal of Accounting and Economics, 42, No.2, pp. 83-122.
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Working Paper, University of Vienna.
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