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系統識別號 U0026-0812200915115909
論文名稱(中文) 採用「IAS38 無形資產」對財務分析師盈餘預測誤差之影響:以亞洲國家為例
論文名稱(英文) The Effect of "IAS38 Intangible Assets" Adoption on Financial Analysts' Forecast Errors: The Case for Asian Countries
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 97
學期 2
出版年 98
研究生(中文) 邱美鳳
研究生(英文) Mei-feng Chiou
電子信箱 r1696403@mail.ncku.edu.tw
學號 R1696403
學位類別 碩士
語文別 中文
論文頁數 81頁
口試委員 口試委員-陳政芳
口試委員-楊朝旭
指導教授-林囿成
中文關鍵字 無形資產  IAS 38號公報  分析師盈餘預測誤差 
英文關鍵字 analysts’ earnings forecast errors  IAS 38  Intangible assets 
學科別分類
中文摘要 本研究主要是在探討亞洲十個主要國家在採用IAS 38號無形資產公報前後,對於財務分析師盈餘預測誤差之影響;並進一步比較採用IAS 38號公報與非採用IAS 38號公報之樣本觀察值,在財務分析師盈餘預測誤差上是否有所差異;最後,針對亞洲國家在採用IAS 38號公報後,分別考慮無形資產密集度與法系因素的不同,是否會對財務分析師盈餘預測誤差有不同程度的影響。
本研究結果發現,在採用IAS 38號公報後,相較於公報採用前,當公司資本化無形資產金額比例愈大時,財務分析師盈餘預測誤差會愈小。在採用公報後,在下列二種情形下:(1)資本化無形資產密集度高相較於資本化無形資產密集度低;(2)習慣法系相較於大陸法系,均在資本化無形資產金額上有助於降低財務分析師盈餘預測誤差。整體而言,亞洲國家與IAS 38號公報接軌後,有助於財務分析師辨認無形資產相關訊息。
英文摘要 This study examines the effect of IAS 38 “Intangible assets” adoption on analysts’ earnings forecast errors for Asian countries. Secondly, this paper also compares analysts’ earnings forecast errors for IAS 38 adoption versus non-IAS 38 adoption firms. Finanly, we consider whether effort of analysts’ earnings forecast errors between intangible assets intensity and the legal enforcement environments is difference after adoption IAS 38 on Asian countries.
The empirical result indicates that negative association between change in the errors in analysts’ earnings forecasts and recognized intangible assets after IAS 38 adoption. Furthermore, the empirical result show that decrease in analyts’ forecast errors is greater for two kinds of firms: (1) with high intangible assets intensity; (2) with high recognized intangibles that domiciled in common law countries. We conclude that there are benefits for analysts to use the information of intangible assets in earnings forecast after IAS 38 adoption in Asian countries.
論文目次 第壹章 緒論 1
一、研究背景與動機 1
二、研究目的 6
三、論文架構 7
第貳章 文獻探討與假說發展 9
一、美國會計準則與國際會計準則對無形資產支出會計處理之差異 9
二、無形資產支出與分析師預測之關聯性 12
三、法系因素對於公報採用之關聯 16
第參章 研究方法 19
一、本研究之觀念架構 19
二、實證模型與變數衡量 20
三、樣本描述與資料來源 31
四、資料分析方法 33
第肆章 實證結果與分析 35
一、敘述性統計量與相關係數分析 35
二、單變量分析 43
三、多元迴歸分析 44
四、穩健性測試 55
第伍章 結論與建議 68
一、研究結論 68
二、研究建議與限制 69
參考文獻 70
附錄 74
APPENDIX A 假說一之國家別實證分析 74
APPENDIX B 假說三之國家別實證分析 78
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