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題名 採行IFRS下綜合損益總額、其他綜合損益及其組成項目 之價值攸關性
The value-relevance of comprehensive income, other comprehensive income and its components under IFRS
作者 張惠雯
貢獻者 郭弘卿
張惠雯
關鍵詞 綜合損益
價值攸關性
財務報表表達
Comprehensive income
Value relevance
Financial statement presentation
日期 2015
上傳時間 13-Jul-2015 11:05:21 (UTC+8)
摘要 本研究旨在依財務資訊揭露之立意，以Ohlson（1995）評價模型為基礎
，探討採行IFRS下，綜合損益相關資訊之價值攸關性；另以採行IFRS前後之期間，探討財務報導格式改變對其他綜合損益資訊價值攸關性之影響。實證結果如下：
1. 採行IFRS下，綜合損益總額具顯著正向價值攸關性，但與當期損益相較
，綜合損益總額並未發現具有較高之相對價值攸關性。
2. 採行IFRS下，當期其他綜合損益總額具顯著正向增額價值攸關性；其組成項目中，換算對國外子公司之淨投資產生之外幣兌換利得或損失與其他綜合損益項目─其他具顯著負向增額價值攸關性，再衡量備供出售金融資產之利益及損失與採用權益法認列之關聯企業及合資之其他綜合損益份額具顯著正向增額價值攸關性。
3. 相較於ROC GAAP之報導格式，採行IFRS下，當期其他綜合損益總額及其大部分組成項目更清楚地揭露於綜合損益表，而具較高之增額價值攸關性。
本研究旨在依財務資訊揭露之立意，以Ohlson（1995）評價模型為基礎
，探討採行IFRS下，綜合損益相關資訊之價值攸關性；另以採行IFRS前後之期間，探討財務報導格式改變對其他綜合損益資訊價值攸關性之影響。實證結果如下：
1. 採行IFRS下，綜合損益總額具顯著正向價值攸關性，但與當期損益相較
，綜合損益總額並未發現具有較高之相對價值攸關性。
2. 採行IFRS下，當期其他綜合損益總額具顯著正向增額價值攸關性；其組成項目中，換算對國外子公司之淨投資產生之外幣兌換利得或損失與其他綜合損益項目─其他具顯著負向增額價值攸關性，再衡量備供出售金融資產之利益及損失與採用權益法認列之關聯企業及合資之其他綜合損益份額具顯著正向增額價值攸關性。
3. 相較於ROC GAAP之報導格式，採行IFRS下，當期其他綜合損益總額及其大部分組成項目更清楚地揭露於綜合損益表，而具較高之增額價值攸關性。
參考文獻 一、 中文參考文獻
1. 會計準則公報
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第14號「外幣換算之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第18號「退休金會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第34號「金融商品之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第1號「財務會計觀念架構及財務報表之編製」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第35號「資產減損之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第38號「待出售非流動資產及停業單位之會計處理準則」。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，財務報導之觀念架構（2013年版）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第1號「財務報表之表達」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第16號「不動產、廠房及設備」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第19號「員工福利」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第21號「匯率變動之影響」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第28號「投資關聯企業及合資」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第38號「無形資產」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第39號「金融工具：認列與衡量」（2013年版藍本）。
2. 期刊
李淑華與謝佩蓁，2014，強制適用IFRS轉換期間綜合損益資訊攸關性之研究-以台灣上市櫃公司為例，中華會計學刊，第10卷（2）：189-247。
3. 研討會論文集
王瑄、葉疏，2010，股價是否充分反映其他綜合損益項目及股權交易之評價內涵，2010會計理論與實務研討會論文集，淡江大學會計學系與中華會計教育學會。
4. 碩博士論文
孫幸琪，1994，營業淨利、淨利及綜合淨利於解釋股票報酬有用性之比較－台灣股市之實證研究，國立政治大學會計系未出版碩士論文。
陳奕卉，2004，外幣換算調整數價值攸關性之研究，國立政治大學會計系未出版碩士論文。
陳怡臻，2014，其他綜合損益之價值攸關性，私立逢甲大學會計系未出版碩士論文。
蕭喻文，2014，我國綜合損益項目之價值攸關性，國立台灣大學會計系未出版碩士論文。
羅夏虹，1999，綜合淨利及其組成項目與股票報酬之關連性，國立中正大學會計系未出版碩士論文。

二、 英文參考文獻
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Carroll, T., Linsmeier, T. and Petroni, K. 2003. Fair value vs. historical cost accounting: evidence from closed-end mutual funds. Journal of Accounting, Auditing and Finance 18(1): 1-23.
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Cheng, C., J. Cheung, and V. Gopalakishnan. 1993. On the usefulness of operating income, net income and comprehensive income in explaining security returns. Accounting and Business Research 23: 195-203.
Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24: 39-67.
Collins, D. W., Pincus and H. Xie. 1999. Equity valuation and negative earnings: the role of book value of equity. The Accounting Review 4(1): 29-61.
Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18(1): 3-42.
Dehning, B., and P.A. Ratliff. 2004. Comprehensive income: evidence on the effectiveness of SFAS 130. The Journal of American Academy of Business: 228-232.
Dhaliwal, D., K. R. Subramanyam, and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics 26: 43-67.
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描述 碩士
國立政治大學
會計研究所
102353016
103
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102353016
資料類型 thesis
dc.contributor.advisor 郭弘卿zh_TW
dc.contributor.author (Authors) 張惠雯zh_TW
dc.creator (作者) 張惠雯zh_TW
dc.date (日期) 2015en_US
dc.date.accessioned 13-Jul-2015 11:05:21 (UTC+8)-
dc.date.available 13-Jul-2015 11:05:21 (UTC+8)-
dc.date.issued (上傳時間) 13-Jul-2015 11:05:21 (UTC+8)-
dc.identifier (Other Identifiers) G0102353016en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/76410-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 102353016zh_TW
dc.description (描述) 103zh_TW
dc.description.abstract (摘要) 本研究旨在依財務資訊揭露之立意，以Ohlson（1995）評價模型為基礎
，探討採行IFRS下，綜合損益相關資訊之價值攸關性；另以採行IFRS前後之期間，探討財務報導格式改變對其他綜合損益資訊價值攸關性之影響。實證結果如下：
1. 採行IFRS下，綜合損益總額具顯著正向價值攸關性，但與當期損益相較
，綜合損益總額並未發現具有較高之相對價值攸關性。
2. 採行IFRS下，當期其他綜合損益總額具顯著正向增額價值攸關性；其組成項目中，換算對國外子公司之淨投資產生之外幣兌換利得或損失與其他綜合損益項目─其他具顯著負向增額價值攸關性，再衡量備供出售金融資產之利益及損失與採用權益法認列之關聯企業及合資之其他綜合損益份額具顯著正向增額價值攸關性。
3. 相較於ROC GAAP之報導格式，採行IFRS下，當期其他綜合損益總額及其大部分組成項目更清楚地揭露於綜合損益表，而具較高之增額價值攸關性。		zh_TW
dc.description.abstract (摘要) 本研究旨在依財務資訊揭露之立意，以Ohlson（1995）評價模型為基礎
，探討採行IFRS下，綜合損益相關資訊之價值攸關性；另以採行IFRS前後之期間，探討財務報導格式改變對其他綜合損益資訊價值攸關性之影響。實證結果如下：
1. 採行IFRS下，綜合損益總額具顯著正向價值攸關性，但與當期損益相較
，綜合損益總額並未發現具有較高之相對價值攸關性。
2. 採行IFRS下，當期其他綜合損益總額具顯著正向增額價值攸關性；其組成項目中，換算對國外子公司之淨投資產生之外幣兌換利得或損失與其他綜合損益項目─其他具顯著負向增額價值攸關性，再衡量備供出售金融資產之利益及損失與採用權益法認列之關聯企業及合資之其他綜合損益份額具顯著正向增額價值攸關性。
3. 相較於ROC GAAP之報導格式，採行IFRS下，當期其他綜合損益總額及其大部分組成項目更清楚地揭露於綜合損益表，而具較高之增額價值攸關性。		en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 4
第貳章 文獻探討 5
第一節 綜合損益觀念之發展 5
第二節 綜合損益資訊揭露及組成項目之簡介 9
第三節 綜合損益價值攸關性之相關研究 17
第參章 研究設計與方法 25
第一節 研究假說 25
第二節 資料來源與樣本選取 31
第三節 實證模型與變數衡量 33
第肆章 實證結果與分析 42
第一節 敘述性統計分析 42
第二節 相關係數分析 44
第三節 多變量迴歸分析 46
第四節 敏感性分析 54
第伍章 結論與建議 61
第一節 研究結論與建議 61
第二節 研究限制 64
參考文獻 65		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102353016en_US
dc.subject (關鍵詞) 綜合損益zh_TW
dc.subject (關鍵詞) 價值攸關性zh_TW
dc.subject (關鍵詞) 財務報表表達zh_TW
dc.subject (關鍵詞) Comprehensive incomeen_US
dc.subject (關鍵詞) Value relevanceen_US
dc.subject (關鍵詞) Financial statement presentationen_US
dc.title (題名) 採行IFRS下綜合損益總額、其他綜合損益及其組成項目 之價值攸關性zh_TW
dc.title (題名) The value-relevance of comprehensive income, other comprehensive income and its components under IFRSen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、 中文參考文獻
1. 會計準則公報
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第14號「外幣換算之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第18號「退休金會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第34號「金融商品之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第1號「財務會計觀念架構及財務報表之編製」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第35號「資產減損之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第38號「待出售非流動資產及停業單位之會計處理準則」。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，財務報導之觀念架構（2013年版）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第1號「財務報表之表達」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第16號「不動產、廠房及設備」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第19號「員工福利」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第21號「匯率變動之影響」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第28號「投資關聯企業及合資」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第38號「無形資產」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第39號「金融工具：認列與衡量」（2013年版藍本）。
2. 期刊
李淑華與謝佩蓁，2014，強制適用IFRS轉換期間綜合損益資訊攸關性之研究-以台灣上市櫃公司為例，中華會計學刊，第10卷（2）：189-247。
3. 研討會論文集
王瑄、葉疏，2010，股價是否充分反映其他綜合損益項目及股權交易之評價內涵，2010會計理論與實務研討會論文集，淡江大學會計學系與中華會計教育學會。
4. 碩博士論文
孫幸琪，1994，營業淨利、淨利及綜合淨利於解釋股票報酬有用性之比較－台灣股市之實證研究，國立政治大學會計系未出版碩士論文。
陳奕卉，2004，外幣換算調整數價值攸關性之研究，國立政治大學會計系未出版碩士論文。
陳怡臻，2014，其他綜合損益之價值攸關性，私立逢甲大學會計系未出版碩士論文。
蕭喻文，2014，我國綜合損益項目之價值攸關性，國立台灣大學會計系未出版碩士論文。
羅夏虹，1999，綜合淨利及其組成項目與股票報酬之關連性，國立中正大學會計系未出版碩士論文。

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