企業以首次適用第34號金融商品公報之會計變動影響數進行盈餘管理之決定因素與資訊內涵_

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題名：	企業以首次適用第34號金融商品公報之會計變動影響數進行盈餘管理之決定因素與資訊內涵
書刊名：	臺大管理論叢
作者：	謝宛庭／吳清在
作者(外文)：	Hsieh, Wan-ting／Wu, Tsing-zai
出版日期：	2010
卷期：	21:1
頁次：	頁205-238
主題關鍵詞：	金融商品；會計變動影響數；盈餘管理；Financial instruments；Effect of accounting change；Earnings management
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:4 共同引用:0 點閱:85

2006 年1 月1 日開始適用之中華民國財務會計準則第34 號公報《金融商品之會計處理準則》規定，企業擁有的金融商品須依公報的規定予以重新分類及衡量，並依「公平價值」評價。由於預期採行34 號公報對企業的巨大影響，金管會證期局特別規定，上市櫃公司必須於2006 年1 月底在「公開資訊觀測站」公佈採行第34 號公報公司的自結會計變動影響數。本研究實證結果發現：公司以首次適用第34 號公報之會計變動影響數進行盈餘管理者，取決於公司管理當局之「報導動機」、「公司治理結構」、「資訊揭露透明度」與「產業」等因素，然而此種盈餘管理不具資訊價值。另一方面，2006 年第一季季報資產負債表上經重分類、重衡量後之金融資產之帳面價值因係以公平價值衡量而有顯著之股價攸關性。

以文找文

Expecting possible immense impact of Taiwan's SFAS No. 34 Accounting for Financial Instruments, effective January 1, 2006, Taiwan's Securities and Futures Bureau requires that listed firms in stock exchanges disclose the cumulative effects of adopting this new statement in the Market Observation Posting System before January 31, 2006. Our empirical results show that determinants of the income effect from adopting adopting SFAS No. 34 are the firm's reporting motivation, the corporate governance, the information disclosure and the industry membership. We find that stock market does not react significantly to the income effect of this accounting change. However, we do find the re-classified financial assets in fair values in the balance sheet for the first quarter of 2006 are relevant to stock price.

以文找文

期刊論文
1.	Dutta, S.、Gigler, F.(2002)。The Effect of Earnings Forecasts on Earnings Management。Journal of Accounting Research，40(3)，631-655。
2.	Jordan, C. E.、Clark, S. J.、Smith, W. R.(1997)。Earnings Management under SFAS no. 115: Evidence from the Insurance Industry。Journal of Applied Business Research，14(1)，49-56。
3.	Barth, Mary E.(1994)。Fair value accounting: Evidence from investment securities and the market valuation of banks。The Accounting Review，69(1)，1-25。
4.	Godwin, N. H., Petroni, K. R.,、Wahlen, J. M.(1998)。Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115。Journal of Accounting, Auditing & Finance，13 (3)，207-239。
5.	Ahmed, A. S.、Takeda, C.(1995)。Stock Market Valuation of Gains and Losses on Commercial Banks' Investment Securities: An Empirical Analysis。Journal of Accounting and Economics，20(2)，207-225。
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11.	Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。
12.	Barth, M. E.、Beaver, W. H.、Wolfson, M. A.(1990)。Components of earnings and the structure of bank share prices。Financial Analysts Journal，46，53-60。
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15.	Hodder, L.、Kohlbeck, M.、McAnally, M. L.(2002)。Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies。Contemporary Accounting Research，19(2)，225-270。
16.	Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。
17.	Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics，8(1)，1-20。
18.	Hirshleifer, David、Teoh, Siew Hong(2003)。Limited attention, information disclosure, and financial reporting。Journal of Accounting and Economics，36(1-3)，337-386。
19.	Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。
20.	Beatty, A.(1995)。The effects of fair value accounting on investment portfolio management:How fair is it?。Review-Federal Reserve Bank of St. Louis，77 (1)，25-39。
21.	Cahan, S. F.(1992)。The effects of antitrust investigations on discretionary accruals: A refinedtest of the political-cost hypothesis。Accounting Review，67 (1)，77-95。
22.	Clark, M. W.、Li, J. F.(1994)。SFAS No. 115: New accounting rules for investments in debt and equity securities。The Ohio CPA Journal，53(1)，29-33。
23.	Easton, P. D.(1998)。Discussion of revalued financial, tangible, and intangible assets:Association with share prices and non-market-based value estimates.。Journal of Accounting Research，36 (3)，235-247。
24.	Hirst, D. E., Hopkins, P. E.,、Wahlen, J. M.(2004)。Fair values, income measurement, and bank analysts' risk valuation judgments。Accounting Review，79 (2)，453-472。
25.	Ivancevich, D. M., Cocco, A. F.,、Ivancevich, S. H.(1996)。The effect of SFAS no. 115 onfinancial statement analysis。The Ohio CPA Journal，55 (4)，32-37。
26.	Lee, Y., Shen, M.,、Petroni, K.(2006)。Cherry picking, disclosure quality, and comprehensive income reporting choices: The case of property-liability insurers.。Contemporary Accounting Research,，23 (3)，655-700。
27.	Sutton, T. G.(1988)。The proposed introduction of current cost accounting in the UK:Determinants of corporate preference。Journal of Accounting & Economics，10(2)，127-149。
28.	Warfield, T. D.,、Linsmeier, T. J.(1992)。Tax planning, earnings management, and the differential information content of bank earnings components.。Accounting Review，67 (3)，546-562。
29.	Wong, J.(1988)。Political costs and an intraperiod accounting choice for expert tax credits。Journal of Accounting & Economics，10 (1)，37-51。

研究報告
1.	Rajgopal, S.、Venkatachalam, M.(1998)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。University of Washington and Duke University。
2.	財團法人中華民國會計研究發展基金會(2003)。財務會計準則公報第34 號公報：金融商品之會計處理準則。台北。延伸查詢
3.	FASB.(1998)。Statement of financial accounting standards no. 133: Accounting for derivative instruments and hedging activities。Norwalk, CT:。

圖書
1.	IAS.(2003)。IAS no. 39: Financial instruments: Recognition and measurement。London,UK:。

其他
1.	Financial Accounting Standards Board(1993)。Statement of financial accounting standards no. 115: Accounting for certain investments in debt and equity securities，Norwalk, CT：Financial Accounting Standards Board。

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