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_

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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:93

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
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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。
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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。
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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。

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