臺灣博碩士論文加值系統

以Ohlson(1995)評價模型為基礎，探討台灣上市櫃公司採行IFRS後，盈餘、股東權益及綜合損益項目對於股價之價值攸關性影響。本研究實證結果如下:權益帳面價值及當期損益在採行IFRS後更具有價值攸關性，綜合損益總額相較於當期損益具有較高之價值攸關性;當期其他綜合損益的個別組成項目較其他綜合損益總額具有較高價值攸關性。經四大事務所查核之公司較非四大事務所查核之公司之會計資訊更具有價值攸關性。本研究進一步以樣本股價之平均數為依據區分高股價及低股價公司，高股價公司之會計資訊較低股價公司更具有價值攸關性。機構投資人持股較高之公司，其綜合損益價值及其組成項目價值攸關性較高。

Based on Ohlson (1995) evaluation model, this study examines the effect of net income, book value of equity, and comprehensive income on the value relevance after adopting IFRS. The empirical sample consists of companies listed in the TWSE and OTC markets from 2008 to 2015. The results show higher value relevance of net income and book value of equity after adopting IFRS. This study finds that the value relevance of total comprehensive income has more relative explanatory power than net income. The value relevance of components of comprehensive income has higher value relevance than total comprehensive income. Furthermore, the value relevance of accounting report audited by “Big4” has more relative explanatory power than “non-Big4”. In this study, the empirical sample is divided into two subsamples by stock price, and it is found that accounting information of high stock price companies has higher value relevance than low stock price companies. Finally, as a company is with the high proportion of institutional shareholders, the total comprehensive income and components of comprehensive income have higher value relevance.

摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 V
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 6
第三節 研究流程 7
第二章 文獻回顧 8
第一節 國際財務報導準則 8
第二節 IFRS在綜合損益上的改變 13
第三節 採用IFRS後對盈餘之影響 19
第四節 採用IFRS後對財務報表價值攸關性的影響 22
第三章 研究假說與方法 28
第一節 研究假說 28
第二節 研究模型與變數定義 32
第三節 研究期間與樣本選取 39
第四章 實證結果與分析 41
第一節 敘述性統計分析 41
第二節 相關係數分析 44
第三節 多變量迴歸分析 46
第五章 研究結論 57
第一節 研究結論 57
第二節 研究限制 58
參考文獻 59

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