國際會計準則實施對資訊服務業經營績效之探討：董事會特性與研發支出之影響

IFRS's Impact on Firm Performance in Information Service Industries: The Effect of Board Characteristics and R&D Expenditure

侯啟娉(Chi-Ping Hou) ； 蔡玉琴(Yu-Chin Tsai) ； 李子文(Tz-Wen Li) ； 馮軒綾(Hsuan-Ling Feng)

《慈濟技術學院學報》 23期 (2014/09) Pp. 193-211

摘要

本文旨在探討國際會計準則（IFRS）實施對資訊服務業經營績效之影響，了解我國軟體產業因應的情形以及政府對資訊產業的宣導成效。本文以2007年至2011年台灣地區上市上櫃資訊服務業公司為研究對象，進行董事會、研發支出對經營績效影響之實證研究。研究結果顯示，在董事會特性上，董事會規模、外部董事比例與研究發展支出呈現顯著負相關，表示董事會規模愈大、外部董事比例愈高的公司對於風險較高的研究發展支出監管較為嚴格，而董監持股質押比例與公司績效呈顯著負相關，顯示董監事持股質押比例越高則對公司經營績效越不利；然而，樣本期間之研究發展支出對公司經營績效則呈現顯著正相關，代表資訊服務業在我國朝向國際財務報導準則接軌期間，所投資的研究發展費用，有助於公司經營績效的提升。

關鍵字

董事會特性 ； 研發支出 ； 經營績效

並列摘要

The purpose of this paper is to investigate the IFRS's impact on firm performance in information service industries. We focus on the association that board characteristics, R&D expenditure and firm performance. Our samples include the firms listed on Taiwan Stock Market from 2007 to 2011. The results show that the board size and the proportion of outside board directors are significantly negatively related to R&D expenditure, and the pledged share of directors and supervisors is also significantly negatively related to firm performance; however, the R&D expenditure is significantly positively related to firm performance. The results indicate that the bigger board size and high percentage of outside board directors can enhance the monitoring function, and the high stock pledge mean the directors and supervisors think the future of firms is unpromising. Based on our findings, the transition to IFRS, firms make the more R&D investment and the better firm performance. It shows that the government's propaganda has successfully called for the information service companies aware the change of IFRS environment.

並列關鍵字

Board Characteristics ； R&D Expenditure ； Firm Performance