提前適用新財務會計準則公報第十號「存貨之會計處理準則」公司特徵之研究

An Empirical Investigation of Firms' Characteristics for the Early Adoption of SFAS No.10 " The Accounting for Inventory"

簡雅倩(Ya-Chien Chien)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

我國會計研究發展基金會財務會計準則委員會於2007年11月29日發佈新修訂之財務會計準則公報第十號「存貨之會計處理準則」，對會計年度結束日在97年12月31日(含)以後之財務報表適用之，但得提前適用。此公報之實施，將使我國財務會計準則更進一步地與國際接軌，並更能反映企業財務狀況之經營實質，進而提升財務報表透明度。由於新十號公報對於存貨之衡量與評價有其重大修訂，因此可能對企業之資產帳面價值及會計盈餘等造成衝擊，影響範圍甚大，然而，實務上仍有企業選擇提前適用新十號公報。據此，本研究之主旨，即在探討提前適用新十號公報之公司，具備了何種公司特性，藉此瞭解影響其提前適用新十號公報之重要因素，以供財務報表之使用人，在面臨類似財務會計準則公報之實施時參考判斷之用。
本研究以我國2008年底1,204家上市(櫃)公司為研究樣本，以Logistic迴歸分析為主，從Watts and Zimmerman(1986)於實證會計理論(Positive Accounting Theory)中所提出之紅利計畫假說、負債契約條款假說、政治成本假說衍生探討「經理人持股比率」、「洗大澡」及「盈餘平穩化」、「公司規模」、「負債比率」、「三大法人持股比率」、「獨立董監席次比率」及「會計師事務所規模」等自變數與公司管理當局提前適用新十號公報之關聯性。惟Logistic迴歸分析之實證結果均不顯著。
本研究亦依產業特性不同對公司管理當局提前適用新十號公報之影響區分為資訊電子業與非資訊電子業兩組樣本做進一步探討。惟實證結果顯示各項假說結果亦均不顯著。

關鍵字

提前適用 ； 新十號公報 ； 公司特徵 ； 盈餘管理 ； Logistic迴歸分析

並列摘要

Financial Accounting Practices Committee of Accounting Research and Development Foundation in Taiwan released on Nov. 29, 2007 a revised Financial Accounting Practices Statement No.10,“The Accounting for Inventory”and are applicable for financial statements of fiscal year ended on and after Dec.31, 2007, but earlier application is not prevented. The implementation of this Statement will match further the financial accounting practices of Taiwan with the international practices. It helps to reflect the operation reality in financial status of business and increase the transparency of financial statements. Since the Revised Statement No.10 made major amendment to the measuring and evaluation of inventory, it is quite an impact on the book values of assets and accounting and earning of a business. Yet, there are still business entities chose to early application of the Revised No.10 Statement. This study is to study the characteristics of the companies chose to early application of the Revised No.10 Statement, so as to find out the major factors in early application, so that the users of financial statement may be guided or warned in the implementation of similar financial accounting practices statements.
This research took 1,204 companies with stocks traded publicly or over the counter (up to end of 2008) as samples and with Logistic Regression Analysis and from the perspectives of Dividend Plan Hypothesis, Liability Contract Provisions Hypothesis and Political Cost Hypothesis as proposed in Positive Accounting Theory of Watts and Zimmerman (1986), to discuss the connection between the independent variables like Management Shareholding Ratio, Take Great Bath and Earning Stabilization, Company Scale, Liability Ratio, 3 Major Institution Shareholding Ratio, Independent Director / Supervisor Percentage and CPA Firm Scale with the decision of early application of Revised No.10 Statement of the managements. However, none of the empirical results of the Logistic Regression Analysis is significant.
The research also made further discussion by dividing the samples into Information / Electronic and Non-Information / Electronics in their early application of Revised No.10 Statement. The empirical results of the hypothesis are all not significant.

並列關鍵字

Early Application ； Revised No.10 Statement ； Characteristics of Company ； Earning Management, ； Logistics Regression Analysis

參考文獻

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