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題名：我國逐步趨同國際財務報導準則對財報品質之影響
書刊名：會計評論
作者：顏信輝 引用關係／王炫斌 引用關係
作者(外文)：Yen, Sin-hui／Wang, Husan-pin
出版日期：2014
卷期：58
頁次：頁1-37
主題關鍵詞：國際財務報導準則；價值攸關性；現金流量預測能力；財報品質；IFRSs；Value relevance；Predictive ability of cash flows；Financial reporting quality
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(17) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:15
  • 共同引用共同引用:85
  • 點閱點閱:215
本研究考量我國逐步趨同IFRSs之特性，採長窗期研究法，將研究期間劃 分為逐步趨同前(1988-1998)與逐步趨同後(1999-2009)，探討我國上市櫃公司之 財報價值攸關性與未來現金流量預測能力，於此兩段期間之變化趨勢。採用水 準模型(level model)分析時，研究發現我國企業財報價值攸關性，於逐步趨同 前及逐步趨同後都顯著逐年提升，且此二期間提升之趨勢並未具顯著差異；但 採變動模型(change model)分析時，於逐步趨同後之淨值資訊與淨值增額價值攸 關性顯著逐年提升。在未來現金流量預測能力方面，逐步趨同後亦較逐步趨同 前顯著提升。故整體而言，本研究結果支持隨著逐步趨同IFRSs，我國企業之 財報品質有顯著之提升。本研究進一步發現不論逐步趨同前期或後期，盈餘管 理行為均會降低財報當期盈餘對未來現金流量之預測能力，但投資人在進行價 值評估時，卻未能將此因素納入考量。
This study analyzes the impact of convergence to International Financial Reporting Standards (IFRSs) on the quality of financial reporting using a sample of companies listed in Taiwan. We employ a long-window approach by comparing the value relevance of accounting information and the predictability of cash flows from the pre-convergence period (1988-1998) to the post-convergence period (1999-2009). By adopting a price level model, our results show that the value relevance of financial reporting significantly increases with time in both the pre- and post-convergence periods, while there is insignificant difference in this trend between the two periods. However, results using a price change model show increases in the explanatory power and the incremental explanatory power of book value in the post-convergence period. The ability of financial reporting information to predict future cash flows is also significantly enhanced from pre- to post-convergence period. Overall, the results indicate that IFRS convergence improves the financial reporting quality of firms in Taiwan. Additional analyses reveal that earnings management reduces the ability of earnings to predict future cash flows in both the pre- and post-convergence periods, while investors fail to take into account of this in the valuation process.
期刊論文
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會議論文
1.吳清在、朱心迪(2007)。財務會計準則之制定與財務報表之價值攸關性--台灣上市公司時間序列分析。2007會計理論與實務研討會。台北：國立臺北大學。  延伸查詢new window
研究報告
1.Horton, J.、Serafeim, G.(2008)。Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the U.K.。  new window
圖書
1.Theil, Henri(1971)。Principles of Econometrics。New York：John Wiley & Sons。  new window
其他
1.Che, B. S.(20061005)。會計準則 邁向國際合流。  延伸查詢new window
2.IFRS Foundation and IASB(2014)。Analysis of the IFRS jurisdictional profiles，http://www.ifrs.org/Use-around-the-world/Pages/Analysis-of-the-IFRS-jurisdictional-profiles.aspx。  new window
3.IFRS Foundation and IASB(2014)。Financial reporting for the world’s interconnected financial markets，http://www.ifrs.org/The-organisation/Pages/financial-reporting.aspx。  new window
4.行政院金融監督管理委員會(2009)。我國會計準則直接採用國際會計準則之推動架構案，http://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=35047&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&toolsflag=Y&dtable=News， 2009/05/14。  new window
 
 
 
 
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