我國上市上櫃公司於2013年開始全面強制採用IFRS編製財務報表。然而,由於我國財務會計準則自1999年起即採用逐步趨同之方式接軌IFRS,若只分析2013年直接採用IFRS後之影響,可能會低估IFRS的影響。因此,本研究以我國上市上櫃公司為研究對象,針對1999年到2013年上市上櫃公司高階經理人薪酬契約採用會計資訊程度進行研究。實證結果發現,2012、2013這兩年高階經理人薪酬與會計資訊呈顯著相關,且2013年相對於2012年高階經理人薪酬契約採用會計資訊的程度又更加顯著提升;此外,我國在1999年開始趨同IFRS以後,高階經理人薪酬與會計資訊的關聯程度逐步增加。然而,高階經理人薪酬與會計資訊的關聯程度之上升趨勢,卻未隨著時間經過而呈顯著上升。
Taiwan listed companies are required to be the mandatory adoption of International Financial Reporting Standards (IFRS) for their financial reporting.However, result from the impact of convergence to IFRS on the financial reporting since 1999 in Taiwan, if this study only analyze the effect of mandatory to IFRS in 2013,it probably understate the impact of IFRS. This study examined useage of accounting information in listed companies executive compensation from 1999 to 2013. Empirical results indicate that in 2012 and 2013 executives' compensation have positive impact on accounting imformation,and the useage of accounting imformation is more significantly associated with executives' compensation in 2013 than 2012.In addition, the relation between executive compensation and accounting imformation increased gradually after convergence to IFRS in 1999. However,the rising trend of association between executive compensation and accounting imformation didn't significantly ascend as time went by.