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題名 採用IFRS 16對公司財務結構及財務績效之影響
The Impact of Implementing IFRS 16 on Financial Structure and Financial Performance作者 莊敏英
Song, Mun-Ying貢獻者 林宛瑩
莊敏英
Song, Mun-Ying關鍵詞 IFRS 16
財務結構
財務績效
使用權資產
租賃負債
IFRS 16
Financial Structures
Financial Performance
Right-of-use Assets
Lease Liabilities日期 2022 上傳時間 2-Sep-2022 14:42:30 (UTC+8) 摘要 本研究旨在探討台灣上市（櫃）公司採用IFRS 16對其財務結構及財務績效之影響。本研究首先以配對ｔ檢定方法檢驗財務比率（負債比率、資產報酬率及權益報酬率）在IFRS 16實施前後是否存在顯著影響，分析結果顯示，三項比率在IFRS 16實施前後皆存在顯著差異。 IFRS 16實施前，根據金管會的調查，航運業、觀光業、貿易百貨業等為受IFRS 16影響較大的產業。本研究分析2019年上市（櫃）公司使用權資產佔總資產比重，以觀察對台灣產業之影響，結果顯示，最受影響的產業為貿易百貨、觀光業。最後，本研究探討負債比率、資產報酬率及權益報酬率之變動是否受特定產業影響，實證結果未能支持本研究之假說。
The purpose of this study is to investigate the impact of the adoption of IFRS 16 by Taiwan-listed companies on their financial structures and financial performance. This study firstly uses the paired t test approach to test whether the financial ratios (debt ratio, return on assets and return on equity) have significant effects before and after the implementation of IFRS 16. The analysis results show that there are significant differences in the three ratios before and after the implementation of IFRS 16. Before the implementation of IFRS 16, according to a survey conducted by the Financial Supervisory Commission R.O.C., the shipping industry, tourism industry, and trade department stores industry were the industries that were greatly affected by IFRS 16. This research analyzes the proportion of the right-of-use assets to total assets of listed companies in 2019 to observe the impact on Taiwan`s industries. The results show that the most affected industries are trade department stores and tourism. Finally, this study explores whether the changes in debt ratio, return on assets and return on equity are affected by specific industries. The empirical results do not support the research hypotheses.參考文獻 江美艷、黃瑞展、洪玉美，2016，以航運產業看新租賃會計準則，會計研究月刊，第367期（6月）：48-55。江美艷、陳怡婷，2017，解析IFRS 16新租賃準則，證券暨期貨月刊，第35卷，第7期：5-17。李宜樺、張文珍，2016，IFRS 16租賃會計新時代－企業應如何迎戰？，會計研究月刊，第366期（5月）：108-113。李宜樺、張文珍，2016，聚焦IFRS 16產業衝擊－生技醫療、農業生技業，會計研究月刊，第371期（10月）：94-97。李宜樺、張文珍，2016，聚焦IFRS 16產業衝擊－零售消費產業，會計研究月刊，第368期（7月）：92-97。李淑華，2014，營業租賃資本化負債之評價與對公司系統風險影響之研究，中華會計學刊，第10卷，第1期（1月）：33-63。張書瑋，2018，表外到表內IFRS 16邁向租賃資本化，會計研究月刊，第390期（5月）：72-82。陳雅琳、林琇宜、陳淑芬，2017，「租賃」定義解析－決定哪些合約應適用IFRS 16，會計研究月刊，第382期（9月）：45-49。陳雅琳、林琇宜、陳淑芬，2017，企業面臨IFRS 16「租賃」過渡之抉擇，會計研究月刊，第381期（8月）：50-55。楊孟萍，2018，IFRS 16「租賃」解析(一)─辨認租賃與租賃期間，月旦會計實務研究，第2期（2月）：79-85。楊孟萍，2018，IFRS16「租賃」解析（二）—承租人會計處理(I)，月旦會計實務研究，第4期（3月）：92-103。楊孟萍，2018，IFRS16「租賃」解析—承租人會計處理(II) ，月旦會計實務研究，第4期（4月）：82-90。楊孟萍，2018，IFRS16「租賃」解析—出租人會計處理，月旦會計實務研究，第6期（5月）：110-120。鍾怡如，2018，我國採用 IFRS 16「租賃」之政策評估與推動說明，證券暨期貨月刊，第36卷，第11期：5-13。林琇宜、陳淑芬，2018，IFRS 16新租賃準則介紹及導入實務因應建議，證券暨期貨月刊，第36卷，第11期：23-38。許新圓，2019，導入國際財務報導準則16號對我國上市公司財務報導之影響，政治大學會計學系學位論文。Beattie, V., Edwards, K., and Goodacre, A. 1998. The impact of constructive operating lease capitalization on key accounting ratios. Accounting and Business Research, 28(4), 233−254.Bohusova, H., Svoboda, P., and Veverkova, A. 2022. Impact of New Lease Reporting on Retailing and Wholesale Companies. Montenegrin Journal of Economics, 18(3), 89-98.Durocher, S. 2008. Canadian evidence on the constructive capitalization of operating leases. Accounting Perspectives, 7(3), 227-256.Fafatas, S and Fischer, B. 2016.The Effect of the New Lease Accounting Rules on Profitability Analysis in the Retail Industry. Journal of Accounting & Finance, 16(5), 111-122.Fülbier, R.U., Silva, J.L., and Perdehirt, M.H. 2008. Impact of Lease Capitalization on Financial Ratios of Listed German Companies. Schmalenbach Business Review. 60(2), 122-144.Giner, B. ,Merello, P. and Pardo, F. 2019. Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation. Journal of Business Research, 101, 836-845Imhoff, E.A., Lipe, R.C., and Wright, D.W. 1991. Operating Leases: Impact of Constructive Capitalization. Accounting Horizons，5(1), 51-63.Imhoff, E.A., Lipe, R.C., and Wright, D.W. 1993, The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation, Journal of Accounting, Auditing & Finance, 8(4), 335-368.Imhoff, E.A., Lipe, R.C. and Wright, D.W. 1997, Operating leases: Income effects of constructive capitalization, Accounting Horizons, 11(2), 12-32.Morales-Díaz, J. and Zamora-Ramírez, C. 2018. IFRS 16 (leases) implementation: Impact of entities decisions on financial statements, AESTIMATIO, The IEB International Journal of Finance. 17. 60-97.Nelson, A.T. 1963. Capitalizing leases – the effect on financial ratios, Journal of Accountancy. 49-58.Nuryani, N., Heng, T.T. and Juliesta, N. 2015. Capitalization of operating lease and its impact on firm`s financial ratios. Social and Behavioral Sciences, 2 (11), 268-276.Öztürk, M. and Serçemeli, M. 2016. Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and economics research journal, 7(4), 143-157.Raoli, E. 2021. Transition to the new lease accounting model (IFRS 16) and companies` performance. Evidence from Italian listed companies. Academy of Accounting and Financial Studies Journal, 25(3), 1-18.Singh, A. 2012. Proposed Lease Accounting Changes: Implications for the Restaurant and Retail industries. Journal of Hospitality & Tourism Research, 36 (3), 335–365.Tai, B. Y. 2013. Constructive capitalization of operating leases in the Hong Kong fast-food industry. International Journal of Accounting and Financial Reporting, 3 (1), 128-142.Taylor, J. 2011, The history of leasing, Finance and Business Institute.Veverková, A. 2019. IFRS 16 and Its Impacts on Aviation Industry. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(5), 1369-1377.Wong, K. and Joshi, M. 2015. The impact of lease capitalization on financial statements and key ratios: Evidence from Australia. Australasian Accounting, Business and Finance Journal, 9 (3), 26-44.You, J. 2017. The Impact of IFRS 16 Lease on Financial Statement of Airline Companies Working paper, Auckland University of Technology. 描述 碩士
國立政治大學
會計學系
107353043資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353043 資料類型 thesis dc.contributor.advisor 林宛瑩 zh_TW dc.contributor.author (Authors) 莊敏英 zh_TW dc.contributor.author (Authors) Song, Mun-Ying en_US dc.creator (作者) 莊敏英 zh_TW dc.creator (作者) Song, Mun-Ying en_US dc.date (日期) 2022 en_US dc.date.accessioned 2-Sep-2022 14:42:30 (UTC+8) - dc.date.available 2-Sep-2022 14:42:30 (UTC+8) - dc.date.issued (上傳時間) 2-Sep-2022 14:42:30 (UTC+8) - dc.identifier (Other Identifiers) G0107353043 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141533 - 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) 107353043 zh_TW dc.description.abstract (摘要) 本研究旨在探討台灣上市（櫃）公司採用IFRS 16對其財務結構及財務績效之影響。本研究首先以配對ｔ檢定方法檢驗財務比率（負債比率、資產報酬率及權益報酬率）在IFRS 16實施前後是否存在顯著影響，分析結果顯示，三項比率在IFRS 16實施前後皆存在顯著差異。 IFRS 16實施前，根據金管會的調查，航運業、觀光業、貿易百貨業等為受IFRS 16影響較大的產業。本研究分析2019年上市（櫃）公司使用權資產佔總資產比重，以觀察對台灣產業之影響，結果顯示，最受影響的產業為貿易百貨、觀光業。最後，本研究探討負債比率、資產報酬率及權益報酬率之變動是否受特定產業影響，實證結果未能支持本研究之假說。 zh_TW dc.description.abstract (摘要) The purpose of this study is to investigate the impact of the adoption of IFRS 16 by Taiwan-listed companies on their financial structures and financial performance. This study firstly uses the paired t test approach to test whether the financial ratios (debt ratio, return on assets and return on equity) have significant effects before and after the implementation of IFRS 16. The analysis results show that there are significant differences in the three ratios before and after the implementation of IFRS 16. Before the implementation of IFRS 16, according to a survey conducted by the Financial Supervisory Commission R.O.C., the shipping industry, tourism industry, and trade department stores industry were the industries that were greatly affected by IFRS 16. This research analyzes the proportion of the right-of-use assets to total assets of listed companies in 2019 to observe the impact on Taiwan`s industries. The results show that the most affected industries are trade department stores and tourism. Finally, this study explores whether the changes in debt ratio, return on assets and return on equity are affected by specific industries. The empirical results do not support the research hypotheses. en_US dc.description.tableofcontents 第壹章 緒論 1第一節 研究動機 1第二節 研究議題 4第三節 論文架構 5第貳章 文獻探討 6第一節 租賃之發展與改革 6第二節 IAS17與IFRS16之差異 9第三節 新租賃會計對財務報表之影響 12第參章 研究方法 18第一節 研究假說 18第二節 變數衡量與檢定方法 20第三節 樣本選取與資料來源 23第肆章 實證分析結果 24第一節 IFRS16對台灣產業之影響 24第二節 IFRS16對公司財務報表之影響 33第三節 IFRS16對財務結構及財務績效之影響 38第伍章 研究結論 49第一節 研究結論 49第二節 研究限制與研究建議 50附錄 51參考文獻 53 zh_TW dc.format.extent 3211754 bytes - dc.format.extent 3212412 bytes - dc.format.mimetype application/pdf - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353043 en_US dc.subject (關鍵詞) IFRS 16 zh_TW dc.subject (關鍵詞) 財務結構 zh_TW dc.subject (關鍵詞) 財務績效 zh_TW dc.subject (關鍵詞) 使用權資產 zh_TW dc.subject (關鍵詞) 租賃負債 zh_TW dc.subject (關鍵詞) IFRS 16 en_US dc.subject (關鍵詞) Financial Structures en_US dc.subject (關鍵詞) Financial Performance en_US dc.subject (關鍵詞) Right-of-use Assets en_US dc.subject (關鍵詞) Lease Liabilities en_US dc.title (題名) 採用IFRS 16對公司財務結構及財務績效之影響 zh_TW dc.title (題名) The Impact of Implementing IFRS 16 on Financial Structure and Financial Performance en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 江美艷、黃瑞展、洪玉美，2016，以航運產業看新租賃會計準則，會計研究月刊，第367期（6月）：48-55。江美艷、陳怡婷，2017，解析IFRS 16新租賃準則，證券暨期貨月刊，第35卷，第7期：5-17。李宜樺、張文珍，2016，IFRS 16租賃會計新時代－企業應如何迎戰？，會計研究月刊，第366期（5月）：108-113。李宜樺、張文珍，2016，聚焦IFRS 16產業衝擊－生技醫療、農業生技業，會計研究月刊，第371期（10月）：94-97。李宜樺、張文珍，2016，聚焦IFRS 16產業衝擊－零售消費產業，會計研究月刊，第368期（7月）：92-97。李淑華，2014，營業租賃資本化負債之評價與對公司系統風險影響之研究，中華會計學刊，第10卷，第1期（1月）：33-63。張書瑋，2018，表外到表內IFRS 16邁向租賃資本化，會計研究月刊，第390期（5月）：72-82。陳雅琳、林琇宜、陳淑芬，2017，「租賃」定義解析－決定哪些合約應適用IFRS 16，會計研究月刊，第382期（9月）：45-49。陳雅琳、林琇宜、陳淑芬，2017，企業面臨IFRS 16「租賃」過渡之抉擇，會計研究月刊，第381期（8月）：50-55。楊孟萍，2018，IFRS 16「租賃」解析(一)─辨認租賃與租賃期間，月旦會計實務研究，第2期（2月）：79-85。楊孟萍，2018，IFRS16「租賃」解析（二）—承租人會計處理(I)，月旦會計實務研究，第4期（3月）：92-103。楊孟萍，2018，IFRS16「租賃」解析—承租人會計處理(II) ，月旦會計實務研究，第4期（4月）：82-90。楊孟萍，2018，IFRS16「租賃」解析—出租人會計處理，月旦會計實務研究，第6期（5月）：110-120。鍾怡如，2018，我國採用 IFRS 16「租賃」之政策評估與推動說明，證券暨期貨月刊，第36卷，第11期：5-13。林琇宜、陳淑芬，2018，IFRS 16新租賃準則介紹及導入實務因應建議，證券暨期貨月刊，第36卷，第11期：23-38。許新圓，2019，導入國際財務報導準則16號對我國上市公司財務報導之影響，政治大學會計學系學位論文。Beattie, V., Edwards, K., and Goodacre, A. 1998. The impact of constructive operating lease capitalization on key accounting ratios. Accounting and Business Research, 28(4), 233−254.Bohusova, H., Svoboda, P., and Veverkova, A. 2022. Impact of New Lease Reporting on Retailing and Wholesale Companies. Montenegrin Journal of Economics, 18(3), 89-98.Durocher, S. 2008. Canadian evidence on the constructive capitalization of operating leases. Accounting Perspectives, 7(3), 227-256.Fafatas, S and Fischer, B. 2016.The Effect of the New Lease Accounting Rules on Profitability Analysis in the Retail Industry. Journal of Accounting & Finance, 16(5), 111-122.Fülbier, R.U., Silva, J.L., and Perdehirt, M.H. 2008. Impact of Lease Capitalization on Financial Ratios of Listed German Companies. Schmalenbach Business Review. 60(2), 122-144.Giner, B. ,Merello, P. and Pardo, F. 2019. Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation. Journal of Business Research, 101, 836-845Imhoff, E.A., Lipe, R.C., and Wright, D.W. 1991. Operating Leases: Impact of Constructive Capitalization. Accounting Horizons，5(1), 51-63.Imhoff, E.A., Lipe, R.C., and Wright, D.W. 1993, The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation, Journal of Accounting, Auditing & Finance, 8(4), 335-368.Imhoff, E.A., Lipe, R.C. and Wright, D.W. 1997, Operating leases: Income effects of constructive capitalization, Accounting Horizons, 11(2), 12-32.Morales-Díaz, J. and Zamora-Ramírez, C. 2018. IFRS 16 (leases) implementation: Impact of entities decisions on financial statements, AESTIMATIO, The IEB International Journal of Finance. 17. 60-97.Nelson, A.T. 1963. Capitalizing leases – the effect on financial ratios, Journal of Accountancy. 49-58.Nuryani, N., Heng, T.T. and Juliesta, N. 2015. Capitalization of operating lease and its impact on firm`s financial ratios. Social and Behavioral Sciences, 2 (11), 268-276.Öztürk, M. and Serçemeli, M. 2016. Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and economics research journal, 7(4), 143-157.Raoli, E. 2021. Transition to the new lease accounting model (IFRS 16) and companies` performance. Evidence from Italian listed companies. Academy of Accounting and Financial Studies Journal, 25(3), 1-18.Singh, A. 2012. Proposed Lease Accounting Changes: Implications for the Restaurant and Retail industries. Journal of Hospitality & Tourism Research, 36 (3), 335–365.Tai, B. Y. 2013. Constructive capitalization of operating leases in the Hong Kong fast-food industry. International Journal of Accounting and Financial Reporting, 3 (1), 128-142.Taylor, J. 2011, The history of leasing, Finance and Business Institute.Veverková, A. 2019. IFRS 16 and Its Impacts on Aviation Industry. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(5), 1369-1377.Wong, K. and Joshi, M. 2015. The impact of lease capitalization on financial statements and key ratios: Evidence from Australia. Australasian Accounting, Business and Finance Journal, 9 (3), 26-44.You, J. 2017. The Impact of IFRS 16 Lease on Financial Statement of Airline Companies Working paper, Auckland University of Technology. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202201285 en_US
