採用IFRSs對盈餘價值攸關性、預測價值與持續性之影響__臺灣人文及社會科學引文索引資料庫

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題名：	採用IFRSs對盈餘價值攸關性、預測價值與持續性之影響
書刊名：	評價學報
作者：	施念恕／曾子耘／陳俊麟
作者(外文)：	Shih, Nien-su／Tseng, Tzu-yun／Chen, Jun-lin
出版日期：	2019
卷期：	13
頁次：	頁59-96
主題關鍵詞：	國際財務報導準則；綜合損益；盈餘品質；IFRSs；Comprehensive income；Earnings quality
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:16 點閱:7

本文的目的在探討報導盈餘在採用IFRSs前後之價值攸關性、預測價值以及持續性是否有所不同。比較採用IFRSs前後之盈餘的底線數字，結果顯示IFRSs－2013年版之綜合損益總額和股價的關聯性（就解釋能力而言）是較高於ROC GAAP下之本期淨利。而比較IFRSs與ROC GAAP之盈餘預測能力發現，採用IFRSs－2013年版相較其他準則制度下之當期淨利、綜合損益以及其他綜合損益組成項目中的應計項目組成部分與未來現金流量有較大的關聯性。此外，採用IFRSs之淨利相較於ROC GAAP下之淨利具有較高之盈餘持續性，而在綜合損益與其他綜合損益組成項目未發現採用IFRSs改善盈餘持續性之證據。

以文找文

The purpose of this study is to investigate whether the value relevance, predictive value and persistence of reported earnings differs between financial reporting regimes pre- and post-adoption of IFRSs. Comparing the bottom line earnings in the pre and post-IFRSs, the result appears that aggregate comprehensive income reported under the 2013 version of IFRSs is more strongly associated (in terms of explanatory power) with stock price than net income reported under ROC GAAP. When we compare earnings predictability under IFRSs versus ROC GAAP, we find that current accrual component of net income, comprehensive income and other comprehensive income components are more closely associated with future cash flows under the 2013 version of IFRSs than under other regimes. Moreover, we find that net income under IFRSs are more persistent than net income under ROC GAAP. However, we do not find evidence that IFRSs improve the persistence of comprehensive income and other comprehensive income components.

以文找文

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會議論文
1.	李淑華、謝佩蓁(2013)。強制適用IFRS轉換期間綜合損益資訊攸關性之研究--台灣上市櫃公司為例。2013會計理論與實務研討會。延伸查詢

圖書
1.	Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。
2.	Choi, F. D. S.、Meek, G.(2005)。International Accounting。Upper Saddle River, NJ：Prentice Hall。
3.	Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。

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