English  |  正體中文  |  简体中文  |  Items with full text/Total items : 889/889 (100%)
Visitors : 14785458      Online Users : 33
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/661

    Title: 我國壽險業採用公允價值衡量投資性不動產之決定因素;The Determinants about Life Insurance Industry to adopt Fair value model Accounting Method to evaluate Investment Properties
    Authors: 鄭碧璽;JENG, BI-SHI
    Contributors: 會計與資訊科技學系碩士在職專班
    Keywords: 公允價值模式;投資性不動產;壽險業;fair value model;investment property;life insurance industry
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技學系碩士在職專班
    Abstract: 金管會於2013年12月3日發布新聞稿公告企業持有投資性不動產續後衡量自2014年會計年度起可採公允價值模式,並配合公允價值模式,修正證券發行人財務報告編製準則及會計師查核簽證財務報表規則。然而,此項選擇限制開放會對我國壽險業影響頗大,因為壽險業為強化資產負債之匹配程度致持有較一般製造產業比例高出許多的投資性不動產。 本研究探討金管會宣告投資性不動產續後評價可採用公允價值模式,對上市(櫃)的純粹壽險業與含壽險業之金融控股公司會產生股票異常報酬,及不同財務狀況的壽險公司,對投資性不動產後續衡量選擇採用公允價值模式或是歷史成本模式的差異。資料來源主要取自台灣經濟新報資料庫(TEJ)之上市含壽險業金融控股公司、非金融控股純粹上市櫃(含興櫃)壽險業公司與公開發行壽險業公司財務資料。 研究結果發現此宣告事件無資訊內涵,應該是猜測主管機關會另修法對投資性不動產後續衡量可採公允價值模式加以規範,而減弱了此宣告訊息對上市(櫃)純粹壽險業及包含壽險業的金融控股公司股票異常報酬之影響。而在採用公允價值模式的選擇性方面,證實不同財務狀況的壽險公司,對投資性不動產後續衡量模式的選擇有顯著的差異性。但資本適足率的差異則對後續衡量模式的選擇較無影響性。
    Financial Supervisory Commission R.O.C(Taiwan) announces that the company who have investment properties evaluation from 2014 can take fair value model, However, this selective restrictive option might influence significantly to our life insurance industry. The reason is that life insurance industry is kind of investment properties which is responsible for strengthening the Balance of assets and liabilities, and its level of strengthening is much higher than the proportion of the general manufacturing industry. This event study research explores the announces event of choice for investment properties can take the fair value model cause the results for cumulative Abnormal returns from purely life insurance industry and the financial holding company which contain life insurance subsidiary, and research the differences financial indicators of choice for fair value or cost based model. Then most of the information and sources come from Taiwan economic journal(TEJ) and insurance industry public information observatory. The results of the research demonstrate that no information content with this announcement. The reason might be other administration changed the law of choice for fair value model, Regarding the selectivity of using fair value model, it proved that the life insurance companies with different financial conditions have significant differences in the choice of accounting method to evaluate investment properties. However, the difference of risk based capital ratio is less influential with the selection of the accounting method evaluation.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

    Files in This Item:

    File Description SizeFormat

    All items in CCUR are protected by copyright, with all rights reserved.

    版權聲明 © 國立中正大學圖書館網頁內容著作權屬國立中正大學圖書館


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback