我國自2013年起全面採行國際會計準則,資訊可比較性及資訊透明度為國際會計準則主要益處。本研究從資訊可比較性(Information Comparability)觀點,探討我國財務會計準則之長期變遷及採用國際會計準則之成效。研究結果發現,當會計準則愈趨近國際會計準則時及直接採用國際會計準則後,財務報表之資訊可比較性較為不佳,此結果與過去文獻有所不同。並進一步有二項發現:一、採用IFRS後續年度,仍呈現下降趨勢。二、資訊可比較性與資訊揭露程度具密切關係。本研究主要探討我國採用國際會計準則對於我國財務報表資訊可比較性之效益。企望本研究結果能夠充實國際會計準則議題之本土實證研究。
This study investigates whether the information comparability of financial statements effect with the adoption of International Financial Reporting Standards (IFRS). I assert that there are two equally important facets of information comparability: the similarity facet and the difference facet. The results show that the adoption of IFRS and the convergence of IFRS worsen information comparability. Furthermore, I find that information disclosure are also associated with information comparability.