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題名：重大金融事件對會計資訊攸關性的影響
作者：方斯央
作者(外文)：Ssu-yang Fang
校院名稱：雲林科技大學
系所名稱：管理研究所博士班
指導教授：傅鍾仁
學位類別：博士
出版日期：2012
主題關鍵詞：公允(平)價值會計；價值攸關性；金融風暴；公司治理；公司治理評等；value relevance；corporate governance rating；fair value accounting；financial crisis；corporate governance
原始連結：連回原系統網址new window
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在全球會計準則逐步移向公允價值會計的背景下，本研究檢視34號會計公報實施後，2008年金融風暴前後，盈餘與金融商品評價資訊的價值攸關性，並據以探討三大議題：(1)重大金融事件對會計資訊價值攸關性的影響；(2)損益表與資產負債表的金融商品評價資訊之價值攸關性差異；(3)公司治理機制優劣不同，是否對會計資訊價值攸關性造成影響。同時為降低產業間異質性的影響，選擇以出口為主、投資與避險活動較頻繁的電子公司做為研究對象。經以Ohlson評價模型為基礎，利用Panel Data迴歸模型進行實證研究。研究發現：(1)金融風暴對會計資訊的價值攸關性有顯著的負面影響，盈餘在金融風暴期間會暫時性喪失其價值攸關性；(2)金融風暴前，損益表與資產負債表金融商品評價資訊的攸關性未有顯著差異，但在金融環境動盪不安的期間，資產負債表評價資訊的價值攸關性相對較高且穩定；(3)金融風暴前與風暴期間，高治理評等公司皆擁有較高的價值攸關性；但金融風暴期間，高治理評等公司的盈餘攸關性下降幅度相對較大。實證結果說明，重大金融危機會弱化會計資訊的價值攸關性；金融商品分類決策的影響性不大，且在經濟環境動盪惡化的時期，投資人仍會持續關注資產負債表資訊，暗示管理當局若試圖利用兩項金融商品評價資訊之選擇進行盈餘管理，可能無法達到其效果；好的公司治理有其效益，有助於投資決策的選擇，但遇重大金融危機，總體經濟惡化的衝擊似乎超過個別公司治理表現的影響。
To enhance the transparency and usefulness of financial statements, global changes in accounting standards have trended toward fair value accounting. This study examines the value relevance of earnings and the financial instruments evaluation information before, during, and after the 2008 financial crisis, which occurred after SFAS No.34 took effect in Taiwan. To reduce the effect of cross-industry heterogeneity, this study selects electronics firms as its samples, which are export-oriented and have more frequent investments and hedge activities. We refer to Ohlson valuation model and use the panel data regression method to perform the empirical study. The results show that major financial crises have a significant and negative influence on the value relevance of earnings and the financial instruments evaluation information and the earnings lost its relevance during the crisis. The results also find that before the crisis, no significant difference exists with respect to financial instruments evaluation information on balance sheets and income statements. The relationship between the evaluation information on the balance sheet and equity value is more stable during the financial crisis, and after the crisis. The results imply that manipulating these two pieces of information to conduct earnings management is probably ineffective for financial report providers. The results confirmed that the earnings and financial instruments evaluation information provided by corporations with better governance is more useful for investment decisions. When the economy experiences a significant downturn, investors do not demonstrate less pessimism toward a corporation simply because it has better governance. For investors, the impact of a downturn in the overall economy seems to outweigh the effect of individual governance performance.
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