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題名：Earnings Quality during SFAS-to-IFRS Conversion in Taiwan
書刊名：中華會計學刊
作者：陳佳煇／陳育成 引用關係
作者(外文)：Chen, Chia-hui／Chen, Yu-cheng
出版日期：2013
卷期：9:2
頁次：頁159-189
主題關鍵詞：忠實表述；攸關性；公允價值；歷史成本；國際財務報導準則；Faithful representation；Relevance；Fair value；Historical cost；IFRS
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(8) 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:8
  • 共同引用共同引用:29
  • 點閱點閱:67
由於IFRS涉及較多管理者判斷及公允價值衡量，使得盈餘資訊之忠實表述及盈餘攸關性受到關注。本文檢視從SFAS逐步轉換為IFRS期間上市公司所報導盈餘資訊之忠實表述與攸關性是否有顯著地改變。本文從應計品質之觀點檢視盈餘資訊之忠實表述，並採用剩餘盈餘模型檢測盈餘資訊之確認價值。不同於過去文獻僅採用單一會計期間的盈餘資料，本研究考量盈餘持續性特質、採用連續兩會計期間的盈餘資料檢測盈餘資訊之預測價值。實證結果發現，盈餘之忠實表述並未因逐步導入IFRS而獲得顯著的改善，但其預測價值與確認價值卻隨著逐步採用IFRS獲得顯著的提升。值得注意的是，在修正過去文獻之盈餘預測模型後，本文指出公允價值導向的IFRS不會減損盈餘資訊的預測價值。
Since IFRS emphasizes management judgment and fair value measures, the issues of faithful representation and relevance of earnings information have become major concerns. This study aims to examine whether or not faithful representation and the relevance of earnings information have improved among Taiwanese publicly traded companies in the context of the SFAS-IFRS changeover. Faithful representation of earnings information was assessed via accruals quality, while relevance was examined by testing both the predictive and confirmatory values of earnings. This study used Ohlson's residual income model to examine the confirmatory value of earnings. Unlike prior research using one-period earnings data, this study considered earnings persistence and modified the model by including earnings data for two consecutive periods to examine the predictive value of earnings. The results indicate no significant improvement in faithful representation quality, but significant improvements in both the predictive and confirmatory values of earnings information. Notably, after modifying a model used in previous research to test predictive value, the current work found that fair value oriented-IFRSs do not impair the predictive value of earnings information.
期刊論文
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2.Atwood, T. J.、Drake, M. S.、Myers, J. N.、Myers, L. A.(2011)。Do earnings reported under IFRS tell us more about future earnings and cash flows?。Journal of Accounting & Public Policy，30(2)，103-121。  new window
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10.Ionascu, M.、Ionascu, I.(2012)。The use of accounting information by financial analysts in emergent markets: The case of Romania。Accounting and Management Information Systems，11(2)，174-186。  new window
11.Kabir, M. H.、Laswad, F.、Islam, M. A.(2010)。Impact of IFRS in New Zealand on accounts and earnings quality。Australian Accounting Review，20(4)，343-357。  new window
12.Meulen, S. V. der、Gaeremynck, A.、Willekens, M.(2007)。Attribute differences between U.S. GAAP and IFRS earnings: An explanatory study。The International Journal of Accounting，42(2)，123-142。  new window
13.Paglietti, P.(2009)。Earnings management, timely loss recognition and value relevance in Europe following the IFRS mandatory adoption: Evidence from Italian listed companies。Economia Aziendale Online，1(4)，97-117。  new window
14.Sun, J.、Cahan, S. F.、Emanuel, D.(2011)。How would the mandatory adoption of IFRS affect the earnings quality of U. S. firms?。Evidence from cross-listed firms in the U.S. Accounting Horizons，25(4)，837-860。  new window
15.Wang, H-M.、Chen, J-T.(2008)。Fair value, value-relevance and foreign exchange risk。Taiwan Academy of Management Journal，8(2)，17-32。  new window
16.Hung, M.、Subramanyam, K. R.(2007)。Financial statement effects of adopting international accounting standards: The case of Germany。Review of Accounting Studies，12(4)，623-657。  new window
17.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance，13(3)，301-336。  new window
18.Ashbaugh, H.、Pincus, M.(200112)。Domestic accounting standards, international accounting standards, and the predictability of earnings。Journal of Accounting Research，39(3)，417-434。  new window
19.Collins, D. W.、Maydew, E. L.、Weiss, I.(1997)。Changes in the Value-relevance of Earnings and Book Value over the past Forty Years。Journal of Accounting and Economics，24(1)，39-67。  new window
20.Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research，42(3)，625-658。  new window
21.Chow, Gregory C.(1960)。Tests of Equality Between Sets of Coefficients in Two Linear Regressions。Econometrica，28(3)，531-534。  new window
22.Francis, Jennifer、Schipper, Katherine(1999)。Have Financial Statements Lost Their Relevance?。Journal of Accounting Research，37(2)，319-352。  new window
23.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，48，67-114。new window  延伸查詢new window
24.Dichev, I. D.、Tang, V. W.(2008)。Matching and the changing properties of accounting earnings over the last 40 years。The Accounting Review，83(6)，1425-1460。  new window
25.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business，60(3)，323-345。  new window
26.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
27.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research，46(3)，467-498。  new window
28.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
29.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
30.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
31.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
圖書
1.International Accounting Standards Board(2001)。International Accounting Standard 18 Revenue。London, U.K：International Accounting Standards Board。  new window
2.Scott, W. R.(2012)。Financial Accounting Theory。Ontario：Pearson Canada Inc.。  new window
 
 
 
 
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