- 學位論文
投資性不動產會計處理採公允價值法或成本基礎之決定因素
Fair value or cost-based model? Drivers of choice for accounting method of investment properties.
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摘要
本研究探討投資性不動產續後衡量之會計處理，採用公允價值法或成本基礎之決定因素。本篇以會計選擇理論為論述基礎，發展假說，預期負債比率、規模及市價淨值比率與是否採用公允價值法之間具有關聯性，並考量我國股權結構較為特殊，納入控制席次比作為實驗變數。我國2014首次採行IAS 40，樣本選取為上市及上櫃中已認列投資性不動產之公司，其中會計方法採用公允價值的樣本數共計25筆。本研究以羅吉斯迴歸進行檢定，實證結果為負債比率及控制席次比達統計顯著水準，支持假說，部分會計選擇理論及股權結構與投資性不動產會計處理之決定因素之間具關連性。過去國外對於投資性不動產會計處理之決定因素的研究，顯示規模及市價淨值比率為主要決定因素，而負債比率則非，與本篇研究之實證結果存有相當程度差異。
並列摘要
This study investigated the investment property continued after the accounting measure of the fair value method or the cost basis of the deciding factor. This part to accounting choice theory is discussed based on the development of hypotheses, expected debt ratio, size and market value net worth ratio and whether the use of having a correlation between the fair value and the consideration of our ownership structure is more special than the included control seats as experimental variables. 2014 for the first time adoption of IAS 40, sample selection for listed and OTC has recognized investment property of the company, the number of samples in which the fair value accounting method adopted a total of 25 pens. In this study, logistic regression test, the empirical results for the debt ratio and the ratio of seats to control the level of statistical significance, supporting the hypothesis, some accounting theory and equity selection determines the structure and the accounting treatment of investment property with a correlation between the factors. Decided to study abroad for the past investment property accounting treatment of factors, display size and price ratio as the main determinant of the net, while the debt ratio is Africa, there are considerable differences between the degree of empirical results this Research.
並列關鍵字
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