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研究生:方子豪
研究生(外文):FANG, TZU-HAO
論文名稱:台灣上市櫃公司採用國際財務報導準則對價值攸關性之影響
論文名稱(外文):The Effect of Relevance of Adopting IFRS for Listed Firms in Taiwan
指導教授:謝宛庭謝宛庭引用關係
指導教授(外文):HSIEH, WAN-TING
口試委員:李合龍吳清在
口試日期:2017-05-24
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:會計系
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:2017
畢業學年度:105
語文別:中文
論文頁數:41
中文關鍵詞:價值攸關性本期損益綜合損益其他綜合損益
外文關鍵詞:value relevancenet incomecomprehensive incomeother comprehensive income
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台灣自2012年起始採用國際財務報導準則,本文研究採用國際會計準則後公司的綜合損益與其他綜合損益的表達方式對價值的攸關性是否影響。有鑑於過去研究對於本期損益與綜合損益何者較具有價值攸關性,並未獲得一致結論。多數研究認為本期損益相較於綜合損益有較高解釋能力。本研究認為綜合損益因為涵蓋其他綜合損益,故相較於本期損益,其價值攸關性較低,實證結果顯示台灣上市櫃公司在適用國際財務報導準則後,其本期損益之價值攸關性高於綜合損益之價值攸關性與其他綜合損益之組成要素之增額價值攸關性。台灣上市櫃公司在適用國際財務報導準則後,其他綜合損益可以提高本期損益與淨值之價值攸關性,惟其他綜合損益之價值攸關性仍低於本期損益之價值攸關性。
關鍵詞:價值攸關性、本期損益、綜合損益、其他綜合損益

Taiwan has been adopting international financial reporting guidelines since 2012, This study examines the adoption of International Financial Reporting Standards (IFRS) whether the company's comprehensive income and other comprehensive income expressed the impact on the value of the relevance. In view of the past, the studies of the net income and comprehensive income which are more value relevance, but actually the studies didn’t have conclusive conclusion. Most studies suggest that the current profit and loss compared with the comprehensive income has a higher ability to explain. Most studies suggest that the net income compared with the comprehensive income have strongly support. We suggests that the comprehensive income are less valuable than the net income due to the inclusion of other comprehensive income. This study considers that the comprehensive income is related to other comprehensive income, which has lower value relevance than the net income, other comprehensive income can increase the value relevance of the net income of the companies after the adoption of International Financial Accounting Standards for listed firms in Taiwan. However, the value relevance of other comprehensive income is still less than the net income.
Keywords: value relevance、net income、comprehensive income、other comprehensive income

目 錄
中文摘要 I
英文摘要 II
致 謝 III
目 錄 IV
表目錄 V
圖 目 錄 VI
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第二章 文獻回顧 5
第一節 國際財務報導準則(IFRS)相關規定 5
第二節 國際會計準則第一號(IAS1) 7
第三節 國外文獻 11
第三章 假說設定及研究方法 13
第一節 研究假說 13
第二節 研究方法 15
第四章 實證結果 19
第一節 樣本選取 19
第二節 敘述統計量 20
第三節 多變量分析 22
第五章 結論 30
參考文獻 31

第一節 國際財務報導準則(IFRS)相關規定


中文文獻
金融監督管理委員會全球資訊網
國際會計準則第 1 號
定義A8頁
結構與內容A24頁
英文文獻
Alessandro Mechelli and Riccardo Cimini. Accounting in Europe, 2014, vol. 11, I ssue 1, pages 59-87
BARTH, M.E., BEAVER, W.H. and LANDSMAN, W.R. (2001) The relevance of the value-relevance literature for financial accounting standard setting: another view, Journal of Accounting and Economics, 31 (1-3), pp. 77-104.
BIDDLE, G. and CHOI, J.H. (2006) Is comprehensive income useful?, Journal of Contemporary Accounting & Economics, 2 (1), pp. 1-32.
CHAMBERS, D., LINSMEIER, T.J., SHAKESPEARE,C. and SOUGIANNIS T.(2007) An Evaluation of SFAS No 130 Comprehensive Income Disclosures, Review of Accounting Studies, 12 (4), pp. 557-593.
CHENG, C.S., CHEUNG,J.K. and GOPALAKRISHNAN, V. (1993) On the usefulness of operating income, net income and comprehensive income in explaining security returns, Accounting and Business Research, 23 (91), pp. 195-203.
DHALIWAL, D., SUBRAMANYAM, K.R. and TREZEVANT, R. (1999) Is comprehensive income superior to net income as a measure of firm performance?, Journal of Accounting and Economics, 26 (1-3), pp. 43-67.
GONCHAROV, I. and HODGSON, A. (2011) Measuring and Reporting Income in Europe, Journal of Accounting Research, 10, (1), pp. 27-59.
HIRST, D.E. and HOPKINS, P.E. (1998) Comprehensive Income Reporting and Analysts valuation Judgments, Journal of Accounting Research, 36, Supplement, pp. 47-75.
HUNG, M. and SUBRAMANYAM, K.R. (2007) Financial statement effect of adopting international accounting standards: the case of Germany, Review of Accounting Studies, 12, (4), pp. 623-657.
KANAGARETNAM, K., MATHIEU, R. and SHEHATA M. (2009), Usefulness of Comprehensive Income Reporting in Canada, Journal of Accounting and Public Policy, 28, pp. 349-365.
LEE, Y.J., PETRONI, K.R. and SHEN, M. (2006) Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers, Contemporary Accounting Research, 23, (3), pp. 655-692.
MAINES, L.A. and MCDANIEL, L.S. (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.
VAN CAUWENBERGE, P. DE BEELDE, I. (2010) On the IASB Comprehensive Income Project: An Analysis of the Case for Dual Income Display, Abacus, 43, (1), pp. 1-26.

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