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系統識別號 U0026-2806201420495400
論文名稱(中文) 其他綜合損益,本期淨利及權益真實價值
論文名稱(英文) Other Comprehensive Income,Net Income and Intrinsic Value of Equity
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 102
學期 2
出版年 103
研究生(中文) 傅妤婕
研究生(英文) Yu-Chieh Fu
學號 R16011111
學位類別 碩士
語文別 中文
論文頁數 68頁
口試委員 口試委員-陳俊男
口試委員-黎明淵
口試委員-余士迪
指導教授-郭啟賢
中文關鍵字 其他綜合損益  本期淨利  權益真實價值 
英文關鍵字 Other Comprehensive Income  Net Income  Ex Post Intrinsic Value of Equity 
學科別分類
中文摘要 台灣首次適用IFRS後,綜合損益表較以往之損益表產生明顯變化,本篇論文旨在探討,以當期綜合損益表財務資料對於企業未來盈餘之預測能力,同時探討其他綜合損益對於企業真實價值的關聯性。
本研究以2012年至2013年適用IFRS第一階段之上市、上櫃與興櫃公司為樣本,排除金融產業。研究結果發現,在整體樣本中,綜合損益較本期淨利更有助於預測次年度之盈餘,推論台灣採用國際會計準則後所揭露之合併財務資訊,有助於衡量企業整體之表現,另外,本篇論文之實證結果發現,其他綜合淨利與企業權益真實價值具有高度關聯性,可合理推論,台灣採用IFRS後,不僅有助於預測未來盈餘,同時也可以反映出企業之權益真實價值。
英文摘要 After the International Financial Reporting Standards (IFRS) was first applied in Taiwan in 2013, the Comprehensive Income Statement had been significantly different from the previous one.
The purpose of this paper is to examine the ability of current comprehensive income (CI) to predict the firm’s future earnings and to investigate the relationship between other comprehensive income (OCI) and the equity value of company.
We collect the sample firms listed in the TWSE, OTC and ROTC markets from 2012 to 2013 and financial industries are excluded. The results show that comprehensive income demonstrate incrementability useful than current income in predicting the next period earnings.
Furthermore, I find that OCI is significantly associated with the intrinsic value of equity. Therefore, the adoption of IFRS in Taiwan can not only improve the prediction ability about future earnings, but also reflect the ex post intrinsic value of equity.
論文目次 第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 2
第三節 研究流程 3
第二章 文獻回顧 4
第一節 台灣採用IFRS制度下之綜合損益表 4
第二節 綜合損益理論之探討 20
第三節 綜合損益之實證研究 24
第四節 權益真實價值 28
第三章 研究假說與方法 30
第一節 研究假說 30
第二節 研究模型與變數定義 32
第三節 研究期間與樣本選取 36
第四章 實證結果分析 38
第一節 樣本敘述性統計 38
第二節 實證分析 43
第三節 增額測試 51
第五章 結論與建議 61
第一節 研究結論與貢獻 61
第二節 研究限制與建議 63
參考文獻 65
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