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系統識別號 U0026-2806201421022400
論文名稱(中文) 國際財務報導準則,盈餘管理及裁決性應計項目之股價攸關性
論文名稱(英文) IFRS, Earnings Management and the value relevance of the Discretionary accruals
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) 陳彥瑾
研究生(英文) Yen-Chin Chen
學號 R16011218
學位類別 碩士
語文別 中文
論文頁數 74頁
口試委員 指導教授-郭啟賢
口試委員-陳俊男
口試委員-黎明淵
口試委員-余士迪
中文關鍵字 國際財務報導準則  盈餘管理  裁決性應計項目  裁決性應計項目之股價攸關性 
英文關鍵字 International Financial Reporting Standards  Earning management  Discretionary Accruals  Value relevance 
學科別分類
中文摘要 2005年1月歐盟開始強制所有在歐盟證券交易所上市之公司須依國際財務報導準則編製財務報表,國際上亦紛紛將各國之會計準則朝向國際財務報導準則接軌,為了探討採用國際財務報導準則是否能有助於提升財報透明性、可比較性、提高市場流動性及降低資本,國外已有很多學者以不同角度探討IFRS對財報品質之影響。

本研究以2010年到2013年之上市、上櫃企業為樣本,納入所有產業(排除金融業),以國際財務報導準則(簡稱IFRS)在實施前(2010年至2011年)及實施後(2012年及2013年)裁決性應計項目有無發生變化,來探討台灣在實施IFRS之後盈餘管理之程度有無發生改變。本研究發現裁決性應計項目之金額於實施IFRS之後顯著降低,為了瞭解裁決性空間之縮限是否會影響裁決性項目與股票報酬之攸關性,故觀察盈餘反應係數(Earnings Response Coefficient)在IFRS實施之後的變化。結果發現裁決性應計數與股票報酬之關聯性於IFRS實施後增強,故台灣在採用IFRS之後,財務報表之盈餘品質提升。
英文摘要 Since January 1, 2005, all listed companies in the European Union were required to publish their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). The increasing globalization of capital markets has made convergence of financial reporting standards become an important and urgent issue. Starting in 2013, all listed firms in Taiwan are required to adopt IFRS to prepare their financial statements. This provides researchers a great opportunity to investigate whether IFRS can improve the earnings quality. I first examine whether the extent of earnings management change after the enforcement of IFRS. Next, I investigate this change , if any, will improve or impair earnings quality, as proxied by earnings response coefficient.
The sample is composed of companies listed on the Taiwan Stock Exchange (TWSE) and Over-the-counter (OTC) markets from 2010 to 2013. I find that IFRS impose a significant constraint on earnings management. That is, companies engage in earnings management to a less extent after 2013. Further, I find that the relationship between discretionary accruals and stock return is greater in the post-IFRS period. The finding suggests that after the mandatory adoption of IFRS in Taiwan is associated with higher earnings quality.
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 3
第三節 研究流程 4
第二章 文獻回顧 5
第一節 台灣導入國際財務報導準則之歷程 5
第二節 盈餘品質與盈餘管理 10
第三節 國際財務報導準則與盈餘管理 21
第四節 國財務報導準則與股價之攸關性 24
第三章 研究假說與方法 27
第一節 假說發展 27
第二節 實證模型與變數定義 29
第三節 研究期間與樣本選取 36
第四章 實證結果與分析 39
第一節 樣本敘述性統計 39
第二節 假說一:台灣在強制執行IFRS之後,對裁決性應計項目空間(Discretionary Accruals)之影響 45
第三節 假說二:台灣實施IFRS之後,裁決性應計數與股價之價值攸關性 50
第四節 增額測試 56
第五章 結論與建議 66
第一節 研究結論 66
第二節 研究限制與建議 67
參考文獻 68
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