在全球化的趨勢下,採用國際會計準則為必要之走向,但在2008年全球金融海嘯來襲之際,金管會宣佈2009年1月1日起,實施財務會計準則公報第十號「存貨之會計處理準則」(新十號公報),似乎是對國內企業投下了震撼彈,使企業反對不已、反彈聲浪不斷,產官學界間亦討論紛紛,因此藉由新十號公報,實施二年多來的財務資訊,來研究對企業之影響。 本研究透過幾位產學業者,所提供之觀點,就2008年至2010年上市(櫃)公司,採Paired Samples T-Test(成對樣本t檢定)及事件研究法,進行分析產學業者之看法是否如其預期。 實證結果顯示,新十號公報之實施,對於週期性長之非電子業,存貨異動有顯著之影響。而後進先出法之廢除,改採加權平均法評價,對存貨異動亦有顯著之差異。另續後評價方法之改變,對於存貨異動幅度無影響。且在新十號公報正式實施後,對於股票市場仍有異常報酬之存在。
With globalization, it has become necessary to adopt international financial standards. In 2008, Financial Supervisory Commission announced implementation of Statement of Financial Accounting Standards No. 10 (Accounting for Inventories) starting Jan 1, 2009. This decision, which was made during the 2008 global financial storm, shocked domestic businesses and caused much controversy and discussion among scholars, officials, and practitioners. As the new Statement No. 10 has been implemented more than two years, this study attempted to explore the effects of the implementation on domestic businesses based on their financial information over this period of time. This study first collected views from scholars and practitioners and then conducted paired samples t-test and event research of TSE or OTC listed firms during 2008~2010 to examine whether the effects of the new Statement No. 10 conform to the views shared by the scholars and practitioners. This study first collected views from scholars and practitioners and then conducted paired samples t-test and event research of TSE or OTC listed firms during 2008~2010 to examine whether the effects of the new Statement No. 10 conform to the views shared by the scholars and practitioners.