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題名:存貨財會準則公報修訂對財報價值攸關性之影響
書刊名:管理與系統
作者:張瑀珊 引用關係
作者(外文):Chang, Yu-shan
出版日期:2014
卷期:21:4
頁次:頁641-666
主題關鍵詞:十號公報價值攸關性銷貨成本New SFAS No.10Value relevanceCost of goods sold
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:122
  • 點閱點閱:96
本研究旨在探討2009年1月1日起適用之財務會計準則第十號公報之修正,是否影響財務報表之價值攸關性。實證樣本包含實施公報前(2004年至2007年)與實施公報後(2009年至2012年)之所有一般產業之上市與上櫃公司共6,944筆觀察值。實證結果發現,實施新公報後,因銷貨成本包含銷售商品成本以外之其他資訊,使損益表相關資訊之價值攸關性下降,整體之財報價值攸關性也下降。亦即新公報之規範下,投資人被損益科目分類所影響,而無法作出適當之調整。
This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the value-relevance of the profit or loss accounts classification. The empirical sample consists of 6,944 firm-year observations for firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004 to 2012. The empirical result shows: Because cost of goods sold includes other information, the new SFAS No.10 declines the value-relevance of the cost of goods sold. The investors cannot make the appropriate adjustments, affected by the profit and loss account classification.
期刊論文
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2.李淑華、蔡彥卿(20110900)。合併財務報表規範、盈餘組成份子持續性及股市理性定價之研究。證券市場發展,23(3)=91,153-198。new window  延伸查詢new window
3.林有志、傅鍾仁、陳筱平(20130600)。資訊透明度、生命週期階段與價值攸關性關聯性之研究。會計審計論叢,3(1),49-80。new window  延伸查詢new window
4.Balachandran, S.、Mohanram, P.(2011)。Is the Decline in the Value Relevance of Accounting Driven by Increased Conservatism?。Review of Accounting Studies,16(2),272-301。  new window
5.Banimahd, B.、Poorzamani, Z.、Ahmadi, S. A.(2013)。The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran。Asian Journal of Finance & Accounting,5(1),89-103。  new window
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9.張育琳、傅鍾仁、劉俊儒(20110600)。Compensation, Life Cycle, and the Value Relevance of Performance Measures。交大管理學報,31(1),93-133。new window  延伸查詢new window
10.陳慶隆(20070200)。選擇性新會計準則實施時點對策略性會計報導與資訊攸關性的影響。臺灣管理學刊,7(1),43-71。new window  延伸查詢new window
11.Bandyopadhyay, S. P.、Chen, C.、Huang, A. G.、Jha, R.(2010)。Accounting Conservatism and the Temporal Trends in Current Earnings' Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability。Contemporary Accounting Research,27(2),413-460。  new window
12.Black, Ervin L.、White, John J.(2003)。An International Comparison of Income Statement and Balance Sheet Information: Germany, Japan and the U.S.。European Accounting Review,12(1),29-46。  new window
13.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。  new window
14.Arce, Miguel、Mora, Araceli(2002)。Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value。European Accounting Review,11(3),573-599。  new window
15.Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。  new window
16.Nwaeze, Emeka T.(1998)。Regulation and the valuation relevance of book value and earnings: Evidence from the United States。Contemporary Accounting Research,15(4),547-573。  new window
17.Ou, Jane A.、Sepe, James F.(2002)。Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation。Journal of Business Finance & Accounting,29(3/4),287-316。  new window
18.Beaver, William H.、Engel, Ellen E.(1996)。Discretionary Behavior with respect to Allowances for Loan Losses and the Behavior of Security Prices。Journal of Accounting and Economics,22(1-3),177-206。  new window
19.Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。  new window
20.金成隆、林修葳、邱煒恒(20050900)。研究發展支出與資本支出的價值攸關性:以企業生命週期論析。中山管理評論,13(3),617-643。new window  延伸查詢new window
21.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
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24.范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統,15(1),93-136。new window  延伸查詢new window
25.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
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27.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
28.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
29.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics,31(1-3),77-104。  new window
30.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
31.陳振遠、張智堯、王蘭芬、李文智(20050600)。應用Ohlson會計評價模型探究公司治理之價值攸關性--以臺灣上市公司電子業為例。臺大管理論叢,15(2),123-141。new window  延伸查詢new window
32.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
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圖書
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2.Scott. W. R.(2006)。Financial Accounting Theory。New Jersey:Pearson Prentice Hall。  new window
其他
1.財團法人中華民國會計研究發展基金會(2007)。存貨之會計處理準則。  延伸查詢new window
圖書論文
1.Ijiri, Y.、Jaedicke, R. K.、Knight, K. E.(1996)。The Effects of Accounting Alternatives on Management Decisions。Research in Accounting Measurements。New York:American Accounting Association。  new window
 
 
 
 
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