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題名：國際財務報導準則與資訊透明度對資訊移轉之影響
書刊名：東吳經濟商學學報
作者：黃瓊慧 引用關係／游惠玉 引用關係
作者(外文)：Huang, Chung-huey／Yu, Hui-yu
出版日期：2017
卷期：94
頁次：頁1-38
主題關鍵詞：資訊移轉；盈餘宣告；資訊透明度；資訊揭露評鑑制度；Information transfer；Earnings announcement；Information transparency；Information transparency and disclosure ranking system；IDtrs
原始連結：連回原系統網址new window
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  • 共同引用共同引用:23
  • 點閱點閱:3
本研究主要探討資訊透明度是否會影響資訊移轉的程度，以資訊揭露評鑑制度(IDtrs)的資訊揭露評鑑等級作為資訊透明度的替代變數。本研究發現最早宣告盈餘的公司，其資訊愈透明愈會減緩資訊移轉的程度；此外，本文實證結果顯示:實施國際財務報導準則(IFRS)後，前述狀況會更加明顯，即資訊愈透明的公司更顯著減緩資訊移轉的程度。
This paper examines whether information transparency, as measured by the rankings of ＂Information Disclosure and Transparency Ranking System＂ (IDTRS), reduces the degree of information transfer. The preliminary results indicate that firms with high rankings show a reduction in the degree of information transfer, relative to firms with low rankings in disclosure transparency. In addition, empirical results show that after the implementation of IFRS, the situation is more obvious. The more transparent information companies are more significant reduction in the degree of information transfer.
期刊論文
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6.Kim, J. B.、Shi, H.(2012)。IFRS reporting, firm-specific information flows, and institutional environments: International evidence。Review of Accounting Studies，17(3)，474-517。  new window
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16.Baginski, S. P.(1987)。Intraindustry information transfers associated with management forecasts of earnings。Journal of Accounting Research，25(2)，196-216。  new window
17.Ramnath, Sundaresh(2002)。Investor and analyst reactions to earnings announcements of related firms: an empirical analysis。Journal of Accounting Research，40(5)，1351-1376。  new window
18.Foster, G.(1981)。Intra-industry information transfers associated with earnings releases。Journal of Accounting and Economics，3(3)，201-232。  new window
19.Schipper, K.(1990)。Information transfers。Accounting Horizons，4(4)，97-107。  new window
20.Han, J. C. Y.、Wild, J. J.(1990)。Unexpected Earnings and Intraindustry Information Transfers: Further Evidence。Journal of Accounting Research，28(1)，211-219。  new window
21.Wang, C.(2014)。Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer。Journal of Accounting Research，52(4)，955-992。  new window
22.Brochet, F.、Jagolinzer, A. D.、Riedl, E. J.(2013)。Mandatory IFRS Adoption and Financial Statement Comparability。Contemporary Accounting Research，30(4)，1373-1400。  new window
23.DeFond, Mark L.、Hu, Xuesong、Hung, Mingyi、Li, Siqi(2011)。The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability。Journal of Accounting and Economics，51(3)，240-258。  new window
24.Campbell, J. L.、Chen, H.、Dhaliwal, D. S.、Lu, H. M.、Steele, L. B.(2014)。The information content of mandatory risk factor disclosures in corporate filings。Review of Accounting Studies，19(1)，396-455。  new window
25.Chen, C. X.、Matsumura, E. M.、Shin, J. Y.、Wu, S. Y.(2015)。The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts。The Accounting Review，90(1)，229-263。  new window
26.Desir, R.(2012)。How Do Managers of Non Announcing Firms Respond to Intra Industry Information Transfers?。Journal of Business Finance & Accounting，39(9/10)，1180-1213。  new window
27.Han, J. C. Y.、Wild, J. J.(2000)。Predisclosure information, firm capitalization, and earnings information transfers。Journal of Business Research，49(3)，273-288。  new window
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34.Ramanna, K.、Sletten, E.(2014)。Network effects in countries' adoption of IFRS。Accounting Review，89(4)，1517-1543。  new window
35.Tan, H.、Wang, S.、Welker, M.(2011)。Analyst Following and Forecast Accuracy After Mandated IFRS Adoption。Journal of Accounting Research，49(5)，1307-1135。  new window
36.Thomas, J.、Zhang, F.(2008)。Overreaction to Intra-industry Information Transfers?。Journal of Accounting Research，46(4)，1351-1376。  new window
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會議論文
1.李建然、陳信吉、張石羨珍(2005)。資訊評鑑系統與股票評價之攸關性。當前會計理論與實務研討會。台北：銘傳大學。  延伸查詢new window
圖書
1.金成隆、陳美惠(2015)。高等財務會計研究：理論與實證。滄海書局。  延伸查詢new window
2.Scott, Willian R.(2012)。Financial accounting theory。Toronto, Ontario：Pearson。  new window
其他
1.Kim, Y.，Li, S.(2010)。Mandatory IFRS Adoption and Intra-industry Information Transfers，Santa Clara, California：Leavey School of Business, Santa Clara University。，http://www.business.hku.hk/pdf/20100623.pdf。  new window
 
 
 
 
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