導入IFRS對台灣資本市場會計資訊品質之影響

The Effect of IFRS Adoption on Accounting Quality

高宛青(Wan-Ching Kao)

指導教授 ： 陳耀宗

國立臺灣大學/管理學院/會計學研究所/碩士(2015年)

https://doi.org/10.6342/NTU.2015.10336

摘要

國際思潮漸起，一套廣為接受之高品質財務報導準則遂油然而生，在台灣企業紛紛赴海外投資之際，勢必面臨接軌國際會計準則之考驗。本研究欲檢視國際會計準則於台灣資本市場之採用是否與較高的會計品質相關，主要將樣本區分為2010年至2012年間未採用IFRS前以及2013年至2014年採用IFRS後，針對財務報表之盈餘品質、損失認列即時性、市場價值與會計資訊的關聯性評估會計品質之高低。

本研究結果如下，首先在盈餘品質部分，採用IFRS後之財務報表較具有盈餘平穩化現象，評估目標盈餘部分，使用虛擬變數IFRS檢測發現採用IFRS後盈餘較有平穩化之現象，且結果顯著。再者，損失認列即時性部分，顯示採用IFRS較有即時認列損失之特性，較無遞延損失之現象，結果亦為顯著。最後在價值攸關性的部分，實證結果指出採用IFRS後帳面價值與每股盈餘對股價之解釋能力較高。

關鍵字

IFRS ； 國際財務報導準則 ； 會計品質 ； 價值攸關性 ； 盈餘品質

並列摘要

The purpose of this study is to investigate whether the accounting quality improves after adopting International Financial Reporting Standards（IFRSs）in Taiwan. We divide the sample into two periods: sample from 2010 to 2012 that haven’t adopted IFRSs yet and sample from 2013 to 2014 that have adopted IFRSs. We group our measures of accounting quality into three categories：earning smoothing, timely loss recognition and value relevance. We use these measures to determine the accounting quality.

We find that IFRSs adoption performs more earning smoothing, more small positive net income, more timely loss recognition and more value relevance of accounting data than GAAP adoption.

In sum, three indicators of weighing accounting quality most offer the evidence that the financial reporting system of adopting IFRSs provides information with higher quality.

並列關鍵字

IFRS ； Accounting Quality ； Value relevance of financial statements ； Earning Quality ； Financial reporting system

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