退休金會計資訊的價值攸關性與精算假設選擇:臺灣實證研究

The Value Relevance and Actuarial Assumption Choices of Pension Accounting Information: Taiwan Empirical Study

林瑞嘉(Juichia Lin)

指導教授 ： 吳琮璠

國立臺灣大學/管理學院/會計學研究所/博士(2014年)

https://doi.org/10.6342/NTU.2014.00922

摘要

本研究主旨在探討退休金會計認列資訊於我國財務會計準則第十八號:「退休金會計處理準則」與「國際會計準則第十九號」下的價值攸關性與精算假設選擇意涵。經本文實證研究結果發現，退休金會計認列資訊在上述二個不同的會計準則認列基礎上，都具顯著價值攸關性。然而，退休金會計準則中的允許裁量性精算假設選擇並不具有額外的增額私有資訊。本文進一步延伸探討裁量性精算假設選擇與公司治理之間的關連性。經研究發現，公司治理較弱的公司愈有可能透過投機性裁量性精算假設進行盈餘操弄。

關鍵字

退休金會計 ； 價值攸關 ； 公司治理 ； 盈餘操弄 ； 精算假設選擇

並列摘要

This study provides an empirical study in the Taiwanese setting examining the value relevance of pension accounting information and the implication of actuarial assumption choices under Taiwan FAS 18 (TGAS 18) and fair-value-based IAS 19. Findings indicate that pension information recognized under TFAS 18 and IAS 19 is value relevant. However, discretionary pension assumption choices do not improve communication of private information. We also observe how financial statement management via managerial pension plan assumption choices is related to corporate governance effectiveness. Findings indicate that the opacity inherent in pension accounting guidance is likely exacerbated by weaker corporate governance.

並列關鍵字

Pension Accounting ； Value Relevance ； Corporate Governance ； Earnings Manipulation ； Actuarial assumption choices

參考文獻

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