強制適用IFRSs轉換期間綜合損益資訊攸關性之研究--以臺灣上市櫃公司為例_

:::

詳目顯示

第 1 筆 / 總合 1 筆

/1頁

來源文獻資料
摘要
外文摘要
引文資料

題名：	強制適用IFRSs轉換期間綜合損益資訊攸關性之研究--以臺灣上市櫃公司為例
書刊名：	中華會計學刊
作者：	李淑華／謝佩蓁
作者(外文)：	Lee, Shu-hua／Hsieh, Pei-chen
出版日期：	2014
卷期：	10:2
頁次：	頁189-247
主題關鍵詞：	攸關性；其它綜合損益；IFRSs；ROC GAAP；Relevance；Other comprehensive income
原始連結：	連回原系統網址
相關次數：	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:3 共同引用:21 點閱:90

臺灣上市櫃公司自2013年起強制適用IFRSs，行政院金融監督管理委員會（金管會）要求公司於ROC GAAP轉換至IFRSs期間（2012年）須同時提供以ROC GAAP及IFRSs為基礎之財務報表資訊。本文檢驗臺灣由ROC GAAP強制轉換制IFRSs期間綜合損益的攸關性是否存在差異。本文並未發現IFRSs與ROC GAAP下其他綜合損益之差異數具顯著增額價值攸關，IFRSs與ROC GAAP下其它綜合損益－備供出售金融資產未實現損益差異數僅於上市公司子樣本中具顯著增額負向之價值攸關，而由ROC GAAP轉換至IFRSs盈餘調節數則具顯著增額評價攸關。

以文找文

All Taiwan listed companies have adopted IFRSs since 2013. The Financial Supervisory Commission required financial information to be prepared based on both ROC GAAP and IFRSs in 2012. This paper examines whether relevance of comprehensive income changed during the mandatory transition from ROC GAAP to IFRSs in Taiwan. The empirical results include four parts: (1) under IFRS and ROC GAAP, the difference of other comprehensive income (OCI) is not incrementally value-relevant (2) only in the sub-sample, the incremental valuation of unrealized income on available-for-sale financial assets differences between IFRSs and ROC GAAP is significantly negative; (3) the adjustment in earnings is incrementally value-relevant, and the earning under ROC GAAP is significantly more value relevant than under IFRSs, the book value of equity under IFRSs is significantly more value relevant than under ROC GAAP and (4) in the earning-return equation models, the difference of OCI under IFRSs and ROC GAAP is incrementally value-relevant in the sub-sample of OTC companies.

以文找文

期刊論文
1.	Bartov, E.、Goldberg, S. R.、Kim, M.(2005)。Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective。Journal of Accounting, Auditing and Finance，20(2)，95-119。
2.	Harris, M.、Muller, K.(1999)。The Market Valuation of IAS versus US GAAP Accounting Measures using From 20-F Reconciliations。Journal of Accounting and Economics，26(1-3)，285-312。
3.	Sami, H.、Zhou, H.(2004)。A comparison of value relevance of accounting information in different segments of the Chinese stock market。The International Journal of Accounting，39(4)，403-427。
4.	Paglietti, P.(2009)。Earnings management, timely loss recognition and value relevance in Europe following the IFRS mandatory adoption: Evidence from Italian listed companies。Economia Aziendale Online，1(4)，97-117。
5.	Bell, T. B.、Landsman, W. R.、Miller, B. L.、Yeh, S.(2002)。The valuation implication of employee stock option accounting for profitable computer software firms。The Accounting Review，77(4)，971-996。
6.	Ahmed, A. S.、Kilic, Emre、Lobo, G. J.(2006)。Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments。The Accounting Review，81(3)，567-588。
7.	范宏書、許志偉(20130500)。IFRS差異調整數之股價反應與影響因素之探討。當代會計，14(1)，33-56。延伸查詢
8.	顏信輝、王炫斌(20140100)。我國逐步趨同國際財務報導準則對財報品質之影響。會計評論，58，1-37。延伸查詢
9.	Balsari, C. K.、Ozkan, S.、Durak, G.(2010)。Earnings conservatism in pre- and post-IFRS periods in Turkey: Panel data evidence on the firm specific factors。Journal of Accounting and Management Information systems，9(3)，403-421。
10.	Barth, M. E.、Landsman, W. R.、Lang, M.、Williams, C.(2012)。Are IFRS-based and US GAAP-based accounting amounts comparable?。Journal of Accounting and Economics，54(1)，68-93。
11.	Beckman, J.、Brandes, C.、Eierle, B.(2007)。German reporting practices: An analysis of reconciliations from German commercial code to IFRS or US GAAP。Advances in International Accounting，20，253-294。
12.	陳佳煇、陳育成(20130700)。Earnings Quality during SFAS-to-IFRS Conversion in Taiwan。中華會計學刊，9(2)，159-189。延伸查詢
13.	Jermakowicz, E.、Prather-Kinsey, J.、Wulf, I.(2007)。The value relevance of accounting income reported by DAX-30 German companies。Journal of International Financial Management and Accounting，18(3)，151-191。
14.	Jones, D. A.、Smith, K. J.(2011)。Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items。The Accounting Review，86(6)，2047-2073。
15.	Kozminsky, E.(1977)。Altering comprehension: The effect of biasing titles on text comprehension。Memory and Cognition，5(4)，482-490。
16.	Landsman, W. R.、Miller, B. L.、Peasnell, K.、Yeh, S.(2011)。Do investors understand really dirty surplus?。The Accounting Review，86(1)，237-258。
17.	Lin, S.、Riccardi, W.、Wang, C.(2012)。Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany。Journal of Accounting and Public Policy，31(6)，641-657。
18.	Louis, H.(2003)。The value relevance of the foreign translation adjustment。The Accounting Review，78(4)，1027-1047。
19.	Rees, L. L.、Shane, Philip B.(2012)。Academic research and standard-setting: The case of other comprehensive income。Accounting Horizons，26(4)，789-815。
20.	Tsalavoutas, I.、Andre, P.、Evans, L.(2012)。The transition to IFRS and the value relevance of financial statements in Greece。The British Accounting Review，44(4)，262-277。
21.	Barth, M. E.、Beaver, W. H.、Hand, J. R. M.、Landsman, W. R.(1999)。Accruals, cash flows, and equity values。Review of Accounting Studies，4(3)，205-229。
22.	Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1999)。An Empirical Assessment of the Residual Income Valuation Model。Journal of Accounting & Economics，26，1-34。
23.	Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。
24.	Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research，37(2)，319-352。
25.	Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。
26.	Vuong, Quang H.(1989)。Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses。Econometrica，57(2)，307-333。
27.	Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。
28.	Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research，46(3)，467-498。
29.	Dhaliwal, D.、Subramanyam, K. R.、Trezevant, R.(1999)。Is comprehensive Income Superior to Net Income as a Measure of Firm Performance?。Journal of Accounting & Economics，26(1-3)，43-67。
30.	Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。
31.	Maines, Laureen A.、McDaniel, Linda S.(2000)。Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format。The Accounting Review，75(2)，179-207。
32.	Chambers, D.、Linsmeier, T. J.、Shakespeare, C.、Sougiannis, T.(2007)。An Evaluation of SFAS No. 130 Comprehensive Income Disclosures。Review of Accounting Studies，12(4)，557-593。
33.	Hirst, D. Eric、Hopkins, Patrick E.(1998)。Comprehensive Income Reporting and Analysts' Valuation Judgments。Journal of Accounting Research，36，47-75。
34.	Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research，17(2)，316-340。
35.	Lin, Z. Jun、Chen, Feng(2005)。Value Relevance of International Accounting Standards Harmonization: Evidence from A- and Bshare Markets in China。Journal of International Accounting, Auditing & Taxation，14(2)，79-103。
36.	Beaver, W.、Lambert, R. A.、Ryan, S.(1987)。The information content of prices: A second look。Journal of Accounting and Economics，9(2)，139-157。

研究報告
1.	Campbell, J. L.(2010)。The fair value of cash flow hedges, future profitability and stock returns。The University of Georgia。
2.	Capkun, V.、Cazavan-Jeny, A.、Jeanjean, T.、Weiss, L. A.(2010)。Value relevance of IFRS reconciliations: Role of incentives and institutions。HEC Paris：ESSEC Business School：Tufts University。
3.	Eccher, E.、Healy, P.(2000)。The role of international accounting standards in transitional economies: A study of the people’s Republic of China。MIT Sloan School of Management and Harvard Business School。
4.	Lipe, M. G.、Salterio, S.(1999)。The balanced scorecard: Judgmental effects of information organization and diversity。Indiana University。
5.	Schadewitz, H.、Markku, V.(2007)。How markets valuate and response to IFRS reconciliations adjustments in Finland。Turku School of Economics at the University of Turku：University of Lapland。
6.	Schiebel, A.(2007)。Value relevance of German GAAP and IFRS consolidated financial reporting: An empirical analysis on the Frankfurt stock exchange。Vienna University of Economics and Business Administration。
7.	Capkun, V.、Cazavan-Jeny, A.、Jeanjean, T.、Weiss, L. A.(2008)。Earnings management and value relevance during the mandatory transition from local GAAPs to IFRS in Europe。HEC Paris。

學位論文
1.	鄭淳璟(2013)。首次適用IFRS財務報表資訊之評價差異與IFRS開帳日財報揭露遵循之研究--以台灣上市公司為例(碩士論文)。國立台北大學。延伸查詢

圖書
1.	杜榮瑞、薛富井、蔡彥卿、林修葳(2014)。會計學。東華書局。延伸查詢
2.	張仲岳、蔡彥卿、劉啟群、薛富井(2012)。中級會計學。東華書局。延伸查詢
3.	Williams, J. B.(1938)。The Theory of Investment Value。Flint Hill, VA：Fraser。
4.	Scott, W. R.(2012)。Financial Accounting Theory。Ontario：Pearson Canada Inc.。

圖書論文
1.	Hendriksen, E. S.(1982)。Intangible and noncurrent investment。Accounting theory。Illinois, IL：Homewood。

推文
推薦
引用網址
引用嵌入語法
轉寄

top

:::

相關期刊
相關論文
相關專書
相關著作
熱門點閱

1.	Investment under Uncertainty: The Perspective of Earnings Quality
2.	採行國際財務報導準則對公司的外資及其投資效率之影響
3.	企業採用管理法對於營運部門財務報導揭露品質之影響
4.	採用IFRS後商譽及廉價購買利益之價值攸關--以臺灣為例
5.	The Risk Implications of Valuation Methods for Long-lived Assets
6.	採用IFRS後廉價購買利益價值攸關性之研究--與其他盈餘組成部分之比較
7.	導入國際財務報導準則對財務報表可比較性之影響--2010與2013版本間之比較
8.	我國導入國際財務報導準則各階段資訊可比較性之探討
9.	2013年版IAS19是否提供更價值有關之退職後福利資訊
10.	失去客戶的威脅、客戶重要性與會計師事務所規模對審計人員獨立性之影響
11.	與國際財務報導準則聚合下之財務報導品質：配合原則觀點
12.	Product Warranty and Governance Mechanisms
13.	臺灣會計領域研究之回顧與展望
14.	直接採用IFRS前後財務報表資訊內涵之比較
15.	我國企業盈餘管理程度變化之探討

無相關博士論文

無相關書籍

無相關著作

1.	文化育生之場 : 白涅特《小公子》的日譯研究
2.	不同運動項目涉入程度對幸福感的影響
3.	《瑜伽經》與佛教思想的比較
4.	臺灣地區成人教育組織績效評估CVIPP模型與指標之建構
5.	旅行社推廣行銷活動以促進顧客之誠信、承諾、滿意度關聯性之研究：消費者特性為情境因素
6.	董監事暨重要職員責任保險對管理階層盈餘管理行為之影響
7.	醫療針扎風險管理與本質較安全設計策略

QR Code

臺灣人文及社會科學引文索引資料庫系統

詳目顯示

臺灣人文及社會科學引文索引資料庫