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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/667


    Title: 採用國際財務報導準則對台灣證券市場資訊不對稱之影響;The Analysis of the Effect of IFRSs on Market Information Asymmetry
    Authors: 蕭國瑞;HSIAO, KUO-JUI
    Contributors: 會計與資訊科技學系碩士在職專班
    Keywords: 資訊不對稱;國際財務報導準則;國際財務報導準則差異調整數;Information Asymmetry;International Financial Reporting Standards;Adjustment of accounting change
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技學系碩士在職專班
    Abstract: 本文主要研究台灣採用國際財務報導準則對證券市場資訊不對稱之影響,探討在台灣證券交易所掛牌上市之公司,採用國際財務報導準則編製財務報告後是否降低市場資訊不對稱,並進而探討各會計科目之國際財務報導準則差異調整數與資訊不對稱改善程度之攸關性。本研究實證結果發現,第一,採用國際財務報導準則後,證券市場資訊不對稱程度降低。第二,股東權益差異調整數與資訊不對稱改善程度正相關,推測股東權?差?調整?較大,相對?積?常報酬愈大,故調整提高資訊不對稱改善程度。第三,銷貨收入差異調整數與資訊不對稱改善程度負相關,推測為「中華民國財務會計準則公報(第32號收入認列之會計處理準則)」與「國際財務報導準則國際會計準則公報(IAS 18 Revenue)」並無重大差異,故差異調整較大,造成市場非一般預期因素,反而降低資訊不對稱改善程度。第四,所得稅費用差?調整?與資訊不對稱改善程度呈正相關,推測為IFRS對股份基礎給付交易相關所得稅利益之認列、聯屬公司間未實現利益所產生之所得稅影響數,較ROC GAAP有明確之指引,且對非因事業合併及不影響所得稅而產生之暫時性差異,不予原始認列遞延所得稅資產及負債、後續變動亦不予認列,此部份有助消弭因企業對未來估計的不確定性,進而提高資訊不對稱改善程度。
    This paper investigates the relationship between the information asymmetry, the transition from ROC GAAP to IFRS, the adjustments of accounting changes from ROC GAAP to IFRS, with the listed companies in Taiwan Stock Exchange markets. First, this study found that IFRS mitigate market information asymmetry. Second, this study found that adjustments to equity presented a significantly positive relationship the reduce level of information asymmetry, and inference is that reduce the accumulation of abnormal returns. Third, this study found that adjustments to sale presented a significantly negative relationship with the reduce level of information asymmetry, and inference is that non-general expectations of the market factors. Fourth, this study found that adjustments to income tax presented a significantly positive relationship the reduce level of information asymmetry, and inference is that IFRS provide clear guidelines in recognition of tax benefits related to share-base payment and deferred tax balance arising from the eliminations of unrealized profits on intragroup transactions.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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