| dc.contributor.advisor | 林良楓<br>王儷玲 | zh_TW |
| dc.contributor.author (Authors) | 康玉燕 | zh_TW |
| dc.creator (作者) | 康玉燕 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:52:52 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:52:52 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:52:52 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353010 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48897 | - |
| 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) | 97353010 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究探討我國導入一系列公平價值會計之市場反應，本文分別從市場景氣狀況以及財報品質、盈餘管理及公司治理四個面向檢視資本市場之反應。實證分析顯示，由於公平價值會計的順循環效果，於市場景氣較佳時其異常報酬較高，反之則較低，而金融業順循環效果比一般產業來的強，而財報品質愈差、盈餘管理可能性愈高、公司治理機制愈弱的企業，股票市場對此事件的正向反應愈強，其原因可能為公平價值會計導入將有助於提升財報品質、降低盈餘管理的機會，並減少內外部人資訊不對稱的情況。本研究結果顯示公平價值會計的採行將有助於財報透明度的提升，避免企業財報隱藏其財報增減值的部分，對投資者是具有效益的，但同時，公平價值會計將財報資訊與市場景氣連結，將造成其財報數值的波動加劇。 | zh_TW |
| dc.description.abstract (摘要) | This research from four aspects, business cycle, financial reporting quality, earnings management, and corporate governance, examines that Taiwan stock market reaction to the seventeen events associated with adoption of Fair Value Accounting (FVA). The empirical results reveal that due to Fair Value Accounting’s procyclical effect, when economic is booming the market tends to positively react with FVA and banking industry displays a higher procyclical effect than other industries. The study also finds that with FVA investors tend to have positive reaction on firms’ pre-adoption information with lower financial quality, higher earnings management possibility and weaker corporate governance. The findings suggest that the FVA adaption increased the quality of financial reporting, reduced earning management and decreased information asymmetry. In the meantime, the FVA links financial reporting with business cycle which might aggravate the financial reporting’s fluctuation. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的 3第三節 研究架構 5第二章 文獻回顧 7第一節 公平價值會計及其沿革 7第二節 公平價值相關研究 14第三節 財報資訊品質相關研究 25第四節 盈餘管理與公司治理之相關文獻 26第五節 會計準則採用之相關文獻 35第三章 研究設計與方法 37第一節 研究假說 37第二節 研究方法 40第三節 財務報表品質變數 43第四節 公平價值會計相關事件 52第五節 研究模型 55第六節 資料來源與處理 62第四章 實證結果 64第一節 事件期間異常報酬率分析 64第二節 敘述統計 65第三節 複迴歸實證結果 73第四節 金融業測試 83第五章 結論與建議 91第一節 研究結論 91第二節 研究限制與建議 93參考文獻 95 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353010 | en_US |
| dc.subject (關鍵詞) | 公平價值會計 | zh_TW |
| dc.subject (關鍵詞) | 異常報酬率 | zh_TW |
| dc.subject (關鍵詞) | 財報品質 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | Fair value accounting | en_US |
| dc.subject (關鍵詞) | Abnormal return | en_US |
| dc.subject (關鍵詞) | Financial quality | en_US |
| dc.subject (關鍵詞) | Earnings management | en_US |
| dc.subject (關鍵詞) | Corporate governance | en_US |
| dc.title (題名) | 公平價值會計對市場異常報酬之影響 | zh_TW |
| dc.title (題名) | The market reaction to fair value accounting adoption | en_US |
| dc.type (資料類型) | thesis | en |
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