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題名 我國金融業其他綜合損益組成要素之價值攸關性
作者 范振浩
貢獻者 林美花<br>汪泱若
范振浩
關鍵詞 其他綜合損益
金融業
價值攸關性
日期 2017
上傳時間 3-Jan-2018 16:18:45 (UTC+8)
摘要 經過自1999年開始的過渡期，行政院金融監督管理委員會於2009年5月14日正式宣布我國將採行國際財務報導準則之推動架構，第一階段適用的上市、上櫃公司、興櫃公司及金管會主管之金融業（不含信用合作社、信用卡公司、保險經紀人及代理人）已於2013年所編製的財務報告適用IFRS。 
從2013年開始揭露以IFRS為編製基礎的財務報告以來已過去4年多的時間，本文即想探討在採行IFRS四年的時間是否因為損益表揭露的範圍改變而提高損益資訊之價值攸關性？本研究擬針對金融業探討此一議題。
本次研究預期之貢獻為提供台灣採行IFRS後有關金融業綜合損益及其他綜合損益價值攸關性研究之證據，並提供主管機關有關規範報導綜合損益格式後之影響，以補充過去研究綜合損益議題時排除金融業樣本或僅針對金融業中單一行業分析之不足且供報表使用者判斷其於評估企業價值時是否忽略此部分之資訊？

關鍵字：其他綜合損益、金融業、價值攸關性
參考文獻 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。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
張惠雯，2014，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，國立政治大學會計系未出版碩士論文。
Aboody, D., and B. Lev. 1998. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 36(Supplement): 161-191.
Accounting Principles Board. 1966. Opinion no.9: Reporting the results of operations. New York, NY.: APB
Ahmed, A. S., and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks` investment securities: An empirical analysis. Journal of Accounting and Economics 20(2): 207-225.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6(2): 159-178.
Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. Accounting Review 69(1): 1-25.
Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of accounting and economics 31(1): 77-104.
Biddle, G. C., and J. H. Choi. 2006. Is comprehensive income useful?. Journal of Contemporary Accounting & Economics 2(1): 1-32.
Black, F. 1993. Choosing accounting rules. Accounting Horizons 7(4): 1-17
Cahan, S. F., S. M. Courtenay, P. L. Gronnewoller, and D. R. Upton. 2000. Value relevance of mandated comprehensive income disclosures. Journal of Business Finance & Accounting 27(9‐10): 1233-1265.
Chambers, D., T. J. Linsmeier, C. Shakespeare, and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.
Cheng, C. S., J. K. Cheung, and V. Gopalakrishnan. 1993. On the usefulness of operating income, net income and comprehensive income in explaining security returns. Accounting and Business Research 23(91): 195-203.
Choi, J. H., S. Das, and Y. Zang. 2007. Comprehensive Income, Future Earnings, and Market Mispricing. Working Paper: 1-35.
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(1): 39-67.
Collins, D. W., M. 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., and C. M. Schrand. 2004. Earnings quality. Charlottesville, Virginia: Research Foundation of CFA Institute.
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(1): 43-67.
Dichev, I., 2008. On the balance sheet-based model of financial reporting. Accounting Horizons 22(4): 453–470
Easton, P. D., and T. S. Harris. 1991. Earnings as an explanatory variable for returns. Journal of accounting research 29(1): 19-36.
Easton, P. D. 1999. Security returns and the value relevance of accounting data. Accounting horizons 13(4): 399-412.
Financial Accounting Standards Board. 1980. Statement of financial accounting concepts no. 3: Elements of financial statements of business enterprises. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1984. Statement of financial accounting concepts no. 5: Recognition and measurement in financial statements of business enterprises. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1985. Statement of financial accounting concepts no. 6: Elements of financial statements. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1981. Statement of financial accounting standard no.52: Foreign Currency Translation. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1981. Statement of financial accounting standard no.80: Accounting for Futures Contracts. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1985. Statement of financial accounting standard no.87: Employers’ Accounting for Pensions. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1991. Statement of financial accounting standard no.107: Disclosures about Fair Value of Financial Instruments. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1993. Statement of financial accounting standard no.115: Accounting for Certain Investments in Debt and Equity Securities. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1997. Statement of financial accounting standard no.130: Reporting comprehensive income. Stamford, CT.: FASB.
Gazzola, P., and S. Amelio. 2014. The impact of comprehensive income on the financial ratios in a period of crises. Procedia Economics and Finance 12: 174-183.
Goncharov, I., and A. Hodgson. 2011. Measuring and reporting income in Europe. Journal of International Accounting Research 10(1): 27-59.
Hirst, D. E., and P. E. Hopkins. 1998. Comprehensive income reporting and analysts` valuation judgments. Journal of Accounting Research 36(supplement): 47-75.
Holthausen, R. W., and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of accounting and economics 31(1): 3-75.
Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review 78(4): 1027-1047.
Johnson, L. T., Reither, C. L., and Swieringa, R. J. 1995. Toward reporting comprehensive income. Accounting Horizons 9(4): 128-137.
Jones, D. A., and K. J. Smith. 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review 86(6): 2047-2073.
Kanagaretnam, K., R. Mathieu, and M. Shehata. 2009. Usefulness of comprehensive income reporting in Canada. Journal of Accounting and Public Policy 28(4): 349-365.
Lee, Y. J., K. R. Petroni, and M. Shen. 2006. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers. Contemporary Accounting Research 23(3): 655-692.
Lin, S. W., O. J. Ramond, and J. F. Casta. 2007. Value relevance of comprehensive income and its components: Evidence from major European capital markets. Working Paper: 1-57.
Maines, L. A., and L. S. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors` judgments: The role of financial statement presentation format. The accounting review 75(2): 179-207.
Mechelli, A., and R. Cimini. 2014. Is comprehensive income value relevant and does location matter? A European study. Accounting in Europe 11(1): 59-87.
Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary accounting research 11(2): 661-687.
O`Hanlon, J. F., and P. F. Pope. 1999. The value-relevance of UK dirty surplus accounting flows. The British Accounting Review 31(4): 459-482.
Rees, L. L., and Shane, P. B. 2012. Academic research and standard-setting: The case of other comprehensive income. Accounting Horizons 26(4): 789-815.
Robinson, L. E. 1991. The time has come to report comprehensive income. Accounting Horizons 5(2): 107.
Smith, B. 2010. Introductory Financial Accounting. McGraw-Hill Education, UK.
van Mourik, C., and P. Walton. 2013. The Routledge Companion to Accounting, Reporting and Regulation. London, England: Routledge.
Venkatachalam, M. 1996. Value-relevance of banks` derivatives disclosures. Journal of Accounting and Economics 22(1): 327-355.
Vuong, Q. H. 1989. Likelihood ratio tests for model selection and non-nested hypotheses. Econometrica 57(2): 307-333.
Walton, P. 2011. An executive guide to IFRS: content, costs and benefits to business. Hoboken, NJ.: John Wiley & Sons.
描述 碩士
國立政治大學
會計學系
104353030
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353030
資料類型 thesis
dc.contributor.advisor 林美花<br>汪泱若zh_TW
dc.contributor.author (Authors) 范振浩zh_TW
dc.creator (作者) 范振浩zh_TW
dc.date (日期) 2017en_US
dc.date.accessioned 3-Jan-2018 16:18:45 (UTC+8)-
dc.date.available 3-Jan-2018 16:18:45 (UTC+8)-
dc.date.issued (上傳時間) 3-Jan-2018 16:18:45 (UTC+8)-
dc.identifier (Other Identifiers) G0104353030en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/115451-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 104353030zh_TW
dc.description.abstract (摘要) 經過自1999年開始的過渡期，行政院金融監督管理委員會於2009年5月14日正式宣布我國將採行國際財務報導準則之推動架構，第一階段適用的上市、上櫃公司、興櫃公司及金管會主管之金融業（不含信用合作社、信用卡公司、保險經紀人及代理人）已於2013年所編製的財務報告適用IFRS。 
從2013年開始揭露以IFRS為編製基礎的財務報告以來已過去4年多的時間，本文即想探討在採行IFRS四年的時間是否因為損益表揭露的範圍改變而提高損益資訊之價值攸關性？本研究擬針對金融業探討此一議題。
本次研究預期之貢獻為提供台灣採行IFRS後有關金融業綜合損益及其他綜合損益價值攸關性研究之證據，並提供主管機關有關規範報導綜合損益格式後之影響，以補充過去研究綜合損益議題時排除金融業樣本或僅針對金融業中單一行業分析之不足且供報表使用者判斷其於評估企業價值時是否忽略此部分之資訊？

關鍵字：其他綜合損益、金融業、價值攸關性		zh_TW
dc.description.tableofcontents 壹、 緒論 1
一、 研究動機 1
二、 研究目的 3
三、 論文架構 5
貳、 文獻探討 6
一、 盈餘組成要素之發展 6
二、 其他綜合損益組成要素介紹 11
三、 實證研究文獻彙總 22
參、 研究設計與方法 33
一、 研究假說 33
二、 實證模型與變數衡量 37
三、 資料來源及樣本選取 437
肆、 實證結果 49
一、 敘述性統計分析 49
二、 Pearson分析 53
三、 迴歸結果分析 56
四、 敏感度測試 64
伍、 結論與建議 69
一、 實證結果與結論 69
二、 研究限制與建議 71
參考文獻 72		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353030en_US
dc.subject (關鍵詞) 其他綜合損益zh_TW
dc.subject (關鍵詞) 金融業zh_TW
dc.subject (關鍵詞) 價值攸關性zh_TW
dc.title (題名) 我國金融業其他綜合損益組成要素之價值攸關性zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 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。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
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」，臺北：財團法人中華民國會計研究發展基金會。
張惠雯，2014，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，國立政治大學會計系未出版碩士論文。
Aboody, D., and B. Lev. 1998. The value relevance of intangibles: the case of software capitalization. Journal of Accounting Research 36(Supplement): 161-191.
Accounting Principles Board. 1966. Opinion no.9: Reporting the results of operations. New York, NY.: APB
Ahmed, A. S., and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks` investment securities: An empirical analysis. Journal of Accounting and Economics 20(2): 207-225.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6(2): 159-178.
Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. Accounting Review 69(1): 1-25.
Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of accounting and economics 31(1): 77-104.
Biddle, G. C., and J. H. Choi. 2006. Is comprehensive income useful?. Journal of Contemporary Accounting & Economics 2(1): 1-32.
Black, F. 1993. Choosing accounting rules. Accounting Horizons 7(4): 1-17
Cahan, S. F., S. M. Courtenay, P. L. Gronnewoller, and D. R. Upton. 2000. Value relevance of mandated comprehensive income disclosures. Journal of Business Finance & Accounting 27(9‐10): 1233-1265.
Chambers, D., T. J. Linsmeier, C. Shakespeare, and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.
Cheng, C. S., J. K. Cheung, and V. Gopalakrishnan. 1993. On the usefulness of operating income, net income and comprehensive income in explaining security returns. Accounting and Business Research 23(91): 195-203.
Choi, J. H., S. Das, and Y. Zang. 2007. Comprehensive Income, Future Earnings, and Market Mispricing. Working Paper: 1-35.
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(1): 39-67.
Collins, D. W., M. 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., and C. M. Schrand. 2004. Earnings quality. Charlottesville, Virginia: Research Foundation of CFA Institute.
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(1): 43-67.
Dichev, I., 2008. On the balance sheet-based model of financial reporting. Accounting Horizons 22(4): 453–470
Easton, P. D., and T. S. Harris. 1991. Earnings as an explanatory variable for returns. Journal of accounting research 29(1): 19-36.
Easton, P. D. 1999. Security returns and the value relevance of accounting data. Accounting horizons 13(4): 399-412.
Financial Accounting Standards Board. 1980. Statement of financial accounting concepts no. 3: Elements of financial statements of business enterprises. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1984. Statement of financial accounting concepts no. 5: Recognition and measurement in financial statements of business enterprises. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1985. Statement of financial accounting concepts no. 6: Elements of financial statements. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1981. Statement of financial accounting standard no.52: Foreign Currency Translation. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1981. Statement of financial accounting standard no.80: Accounting for Futures Contracts. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1985. Statement of financial accounting standard no.87: Employers’ Accounting for Pensions. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1991. Statement of financial accounting standard no.107: Disclosures about Fair Value of Financial Instruments. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1993. Statement of financial accounting standard no.115: Accounting for Certain Investments in Debt and Equity Securities. Stamford, CT.: FASB.
Financial Accounting Standards Board. 1997. Statement of financial accounting standard no.130: Reporting comprehensive income. Stamford, CT.: FASB.
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