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.