國際會計準則對企業與投資人情緒的影響-以金融保險業為例

姜定宏

doi:10.6846/TKU.2012.00478

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國際會計準則對企業與投資人情緒的影響-以金融保險業為例

The impact of adopting IFRS on enterprise and investor sentiment- on financial holdings and life insurance industry case

姜定宏 , Masters　　Advisor：林谷峻　　Co-advisor ：羅玟甄

繁體中文 DOI： 10.6846/TKU.2012.00478

國際會計準則；投資人情緒；事件研究法； IFRS ； investor sentiment ； event study method

Abstract │ Reference (46) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

This study aims at exploring the impact of IFRS 4 on the enterprise and investor sentiment during the first stage of public drafting revision and the second stage of policy fluctuation, which is analyzed via the rate of return, turnover rate and net individual trading. Moreover, the Standardized-Residual Cross-Sectional Method and Sign Test Method are adopted to observe whether they are affected.
The empirical results show that the enterprise and investor sentiment are affected significantly during the draft revision period and the policy fluctuation period regardless of measuring by rate of return, turnover rate and net individual trding . This study figures out that during the draft revision period, the reaction reflected by the rate of return is more significant in the latter period. However, during the policy fluctuation period, the reactions are all significant. It indicates the latter period of draft revision affects the enterprises more significantly.
During the draft revision period, the professional investor sentiment reflected by the turnover rate are mostly positive, while the individual investor sentiment reflected by the net individual trading is mostly negative.
During the policy fluctuation period, the results measured by the turnover rate are mostly positive reaction, while the results measured by the net individual trading  are mostly negative reaction.
It can be concluded that both draft revision period and policy fluctuation period will influence the enterprise, professional investor, and individual investor. Therefore, the government should make policy more cautiously, so as to develop the securities market steadily and ensure the rights and benefits of the investors.

Reference ( 46 ) 〈TOP〉

1.財團法人中華民國會計研究發展基金會，2008，財務會計準則第40號公報-保險合約之會計處理準則。
連結：
11.章雅婷，2010，國際會計準則保險合約會計處理之探討，臺灣大學會計研究所碩士論文。
連結：
13.王佩璋，2010，IFRS 4 暨我國第四十號財會公報「保險合約會計處理」之探討，東吳大學會計學系碩士論文。
連結：
14.劉芳伶，2010，財務會計準則第40號公報對我國壽險業影響之研究，朝陽科技大學保險金融管理系碩士論文。
連結：
15.呂美儀，2007，臺指選擇權隱含波動度預測能力之實證分析，淡江大學財務金融學系碩士論文。
連結：

Times Cited (1) 〈TOP〉

陳香文(2014)。奢侈稅對投資人情緒的影響：以奢侈稅對相關產業的衝擊為例。淡江大學會計學系碩士在職專班學位論文。2014。1-67。

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