IFRS轉換對企業績效評估的影響

本研究主要探討我國上市、上櫃及興櫃公司於2013 年採行IFRS，其對公司企業績效評估是否造成影響。本文研究於2015 年間以問卷調查方式對我國上市(櫃)公司之IFRS財務主管為調查對象，以瞭解企業轉換IFRS 兩年後之現況。將回收之有效問卷以單因子變異數法於SPSS 統計軟體下進行分析，目的在檢驗IFRS 轉換企業規模(營業額、員工人數及成立年數)自變數對依變數企業績效評估造成之影響進行瞭解，結果顯示營業額為整體及成立年數在20 年至35 年之間的企業，會影響企業轉換IFRS之績效評估並達顯著性。

關鍵字

IFRS 轉換；企業規模；績效評估

並列摘要

The main purpose of this study was to examine the impact of IFRS adopted by companies with shares listed on the Taiwan Stock Exchange or traded on the Taiwan GreTai Securities Market or Emerging Stock Market in 2013 to corporate performance evaluation. Questionnaire survey was used in this study in 2015. The survey objects are IFRS financial managers of listed companies. in order to understand the business status after converting IFRS two years later. The results analysed by one-way ANOVA , SPSS. to investigate the influence of independent variable, IFRS conversion company size (turnover, number of employees and the number of years of incorporation) on dependent variable,business performance assessment. The results showed that the performaces of companies are significantly affected by IFRS conversion, which company the overall turnover and have been established for 20 to 35 years

並列關鍵字

IFRS conversion ； firm size ； performance Assessment

參考文獻

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IFRS轉換對企業績效評估的影響

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