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研究生:林立國
研究生(外文):LIN, LI-KUO
論文名稱:首次適用IFRS 15累積影響數對股價之影響
論文名稱(外文):Stock Price Reaction to IFRS 15 Reconciliation Adjustments
指導教授:張仲岳張仲岳引用關係
指導教授(外文):CHANG, CHUNG-YUEH
口試委員:王蘭芬鄭哲惠
口試委員(外文):WANG, LAN-FENCHENG, CHE-HUI
口試日期:2019-07-05
學位類別:碩士
校院名稱:國立臺北大學
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:2019
畢業學年度:107
語文別:中文
論文頁數:35
中文關鍵詞:客戶合約之收入國際財務報導準則第十五號首次適用累積影響數
外文關鍵詞:Revenue from contracts with customerInternational Financial Report Standard 15Reconciliation Adjustments
相關次數:
  • 被引用被引用:3
  • 點閱點閱:216
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  • 下載下載:2
  • 收藏至我的研究室書目清單書目收藏:0
我國於2018年1月1日正式導入國際財務報導準則第十五號「客戶合約之收入」(下稱IFRS 15),企業於首次適用IFRS 15時,必須選擇過渡方法以便從原準則轉換至IFRS 15,在多數企業採用累積影響數法的情況下,本研究欲檢驗該影響數是否會影響投資人對股票之評價,另為了測試該累積影響數發布時之市場反應,建立事件研究法。以2018第一季上市公司為樣本進行實證研究,實證結果發現第一季有虧損之公司樣本中,IFRS 15累積影響數將會與股價呈現正相關,代表如果公司在第一季發生虧損,投資人會對累積影響數呈現正向評價,另外在累積異常報酬迴歸結果中,IFRS 15累積影響數並沒有與累積異常報酬產生關聯性。
IFRS 15 “Revenue from Contracts with Customer” has been effective for annual reporting since January 2018 in Taiwan. Because of the adoption of IFRS 15, listed companies are required to choose transition method from IAS 18 to IFRS 15. As most listed companies chose to recognize the cumulative effect as an adjustment to retained earnings, this study investigates the value-relevance of the retained earning adjustment, and applies the event study methodology to test how market reacted to the announcement of retained earnings adjustments. Using data from Taiwan listed companies in first quarter of 2018, this study has the following findings: (1) if listed companies incurred net loss in first quarter of 2018, the retained earnings adjustment was value-relevant to investors and affected stock price significantly positively. (2) the empirical result for the cumulative abnormal returns regression indicated that the retained earning adjustment has no significant relationship with cumulative abnormal returns.
中文論文提要 ii
英文論文提要 iii
目 錄 iv
表 次 v

第一章、前言 1
第二章、新收入認列準則之影響與過渡方法 4
一、 改採國際財務報導準則第15號之影響 4
二、 首次適用國際財務報導準則第15號之過渡相關規定 6
三、 會計資訊對股票評價的攸關性文獻 7
四、 適用IFRS後對會計資訊之影響 9
五、 假說建立 11
第三章、樣本選取與研究方法 13
一、 研究樣本 13
二、 研究設計 16
第四章、實證結果分析 21
一、 敘述性統計量分析 21
二、 相關係數分析 23
三、 多元迴歸結果分析 25
第五章、額外測試 28
一、 2017年年報中影響數之價值攸關性測試 28
二、 改變事件研究窗期來測試迴歸式(2) 30
第六章、結論與研究限制 31
參考文獻 33


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