| dc.contributor.advisor | 蘇瓜藤 | zh_TW |
| dc.contributor.author (Authors) | 廖翊帆 | zh_TW |
| dc.creator (作者) | 廖翊帆 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:40:47 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:40:47 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:40:47 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0963530131 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30331 | - |
| 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) | 96353013 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 隨著國際化的發展，企業為降低財務報表重編的相關成本，採用全球統一的財務會計準則已成趨勢。近年來，我國之財務會計準則委員會陸續修訂了若干公報，其中之一為第十號公報。該公報修訂至生效時期，正值全球金融風暴。因此，政府對實施該公報的時機決策反覆，而企業界、會計界及媒體皆對該公報相當關注。 本研究旨在探討新十號公報對整體市場、各產業及不同特性公司之影響。本研究採用事件研究法，以似乎不相關迴歸模式，分析我國公司在該公報修訂期間及政府實施決策期間之股票累積平均異常報酬率。 研究結果指出，在新十號公報修訂期間，市場對該公報的反應較為負面；在政府政策反覆期間，市場反應則有正有負。各產業部份，電子業於該公報修訂初期受影響較大，推論原因為電子業固定成本高、毛利較低之緣故；而在該公報政府實施決策階段則受影響較小，推論原因為大部分電子業公司均做好因應措施。公司特性部分，大公司對該公報愈持正面態度；老公司則較排斥該公報；前三年度虧損的公司，受該公報影響較小；而成長機會較多之公司，在該公報制定初期受影響較大，但於政府實施決策階段反而受影響較小。 | zh_TW |
| dc.description.abstract (摘要) | To pursue globalization, it has been a trend for firms to gradually adopt the International Accounting Standards; that would help reduce the costs related to cross-border restatement of financial reports. To converge with the International Accounting Standards, the Financial Accounting Standards of Taiwan has been revised in recent years. One of the revised standards is the new SFAS No. 10. That revision took place amid the financial crisis. Before the new standard became effective, the government in Taiwan swung on the timing issue of formal adoption. As a result, firms, practitioners, and the media all paid close attention to the new SFAS No. 10. This study aims to examine the revision and adoption decision effects of the new SFAS No. 10 on the stock market, industries, and firms. Firm characteristics that could be factors of the reaction were also examined. This research is an event study using seemingly unrelated regression to analyze the accumulated average abnormal returns of stocks of listed companies in Taiwan. The empirical results are as follows. First, the whole market mostly reacted negatively in the standard revision period and in either way during the standard adoption decision period. Next, in the standard revision period, the electronic industry also reacted negatively, as it would be more affected because of its higher fixed cost and lower gross profit. Yet, in the adoption decision period, the electronic industry was less affected likely because most electronics firms were ready for adoption. Thirdly, as to firm characteristics, bigger firms were willing to adopt the new standard, but older firms were not so. In addition, firms that had losses in the previous three years were less affected by the new standard. Finally, firms that had greater growth opportunities were more affected in the early period of standard revision but became less affected in the adoption decision period. | en_US |
| dc.description.tableofcontents | 壹、緒論 1 一、研究動機與目的 1 二、研究問題 4 三、研究架構 5 四、預期貢獻 8 貳、文獻探討 9 一、財務會計準則的適用對企業影響之相關文獻 9 二、事件研究法：SUR ( Seemingly Unrelated Regression )之相關文獻 13 三、財務會計準則公報第十號之介紹 18 1. 新十號公報緣起 18 2. 制訂目的 18 3. 新十號公報實施過程中重要事件 19 4. 主要概念與新舊差異 21 四、財務會計準則公報第十號修正後對企業之影響 25 1. 新十號公報的影響與看法 25 2. 政府搭配措施 31 参、研究方法 33 一、新十號公報對整體市場的影響 33 1. 研究假說 33 2. 研究設計 35 3. 資料來源 43 二、新十號公報對各產業的影響 44 1. 研究假說 44 2. 研究設計 44 3. 資料來源與樣本選取標準 46 三、新十號公報對不同特性公司的影響 47 1. 研究假說 47 2. 研究設計 51 3. 資料來源與樣本選取標準 51 4. 變數衡量與實證模型 55 肆、實證結果 61 一、新十號公報對整體市場的影響 61 1. 新十號公報修訂期間對整體市場之影響結果 61 2. 政府政策反覆期間對整體市場之影響結果 62 3. 重要事件期間對企業之影響結果 63 二、新十號公報對各產業的影響 67 1. 實證結果分析 67 2. 小結 72 三、新十號公報對不同特性公司的影響 81 1. 各事件期各變數之敘述統計量 81 2. 各事件期各變數之相關性分析 82 3. 實證結果分析 83 伍、結論與建議 90 一、研究結論 90 二、研究限制 93 三、研究建議 94 參考文獻 97 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0963530131 | en_US |
| dc.subject (關鍵詞) | 事件研究法 | zh_TW |
| dc.subject (關鍵詞) | 新十號公報 | zh_TW |
| dc.subject (關鍵詞) | 累積平均異常報酬率 | zh_TW |
| dc.subject (關鍵詞) | 似乎不相關迴歸模式 | zh_TW |
| dc.subject (關鍵詞) | Event study | en_US |
| dc.subject (關鍵詞) | New SFAS No. 10 | en_US |
| dc.subject (關鍵詞) | Accumulated average abnormal returns | en_US |
| dc.subject (關鍵詞) | Seemingly unrelated regression | en_US |
| dc.title (題名) | 新財務會計準則第十號公報對企業之影響 | zh_TW |
| dc.type (資料類型) | thesis | en |
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