| dc.contributor.advisor | 許崇源<br>王儷玲 | zh_TW |
| dc.contributor.author (Authors) | 江蕙伶 | zh_TW |
| dc.creator (作者) | 江蕙伶 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:53:06 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:53:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:53:06 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353037 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48914 | - |
| 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) | 97353037 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 歐盟保險業者於2005年開始，將強制採用IFRS之相關規定。而過去IFRS對於保險業之影響主要以理論探討為主，因此本研究以歐盟壽險業為主要研究對象，探討IFRS適用對壽險業之影響。研究結果發現歐洲壽險業者於適用IFRS後，整體而言的確對於其盈餘波動程度產生正向影響；在資金成本方面則為負向之影響。有關投資配置之影響部分，IFRS之實施對於壽險業者之投資決策並未產生顯著之影響。另一方面，壽險業者之審計公費有降低之趨勢，但其資訊揭露成本有顯著增加之趨勢存在。 | zh_TW |
| dc.description.abstract (摘要) | Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European Union insurance industry. In the past, the influences of IFRS on the insurance business primarily take the theory discussion. The study takes the European Union life insurance industry as the main objects of study, trying to discuss what the influences of life insurance industry to adopt IFRSs. The study finds that after European Union life insurance industry adopting IFRS, the earning volatility increase and cost of capital would decrease. But in the investment allocations, the influences of IFRS are not significant. In the other hand, audit cost would decrease and information disclosure cost would increase. | en_US |
| dc.description.tableofcontents | 第一章 緒論-------------------------------------1第一節 研究動機與目的---------------------------1第二節 研究問題--------------------------------3第三節 論文架構--------------------------------4第二章 保險合約之會計處理簡介 ---------------------6第一節 IFRS4制定沿革---------------------------6第二節 IFRS4簡介-------------------------------7第三節 IFRS4 PhaseⅡ簡介-----------------------13第三章 文獻探討----------------------------------15第一節 IFRS相關文獻探討-------------------------15第二節 IFRS 4保險合約相關文獻探討----------------19第四章 研究方法----------------------------------25第一節 研究假說--------------------------------25第二節 實證模型--------------------------------27第三節 變數衡量--------------------------------31第四節 資料來源與樣本期間 -----------------------39第五章 實證結果----------------------------------41第一節 Panel Data模型--------------------------41第二節 敘述性統計-------------------------------42第三節 Pearson相關係數--------------------------46第四節 迴歸分析---------------------------------53第六章 結論與建議---------------------------------63第一節 結論-------------------------------------63第二節 研究限制---------------------------------64第三節 未來研究方向------------------------------64參考文獻 --------------------------------------68 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353037 | en_US |
| dc.subject (關鍵詞) | IFRS | zh_TW |
| dc.subject (關鍵詞) | 盈餘波動 | zh_TW |
| dc.subject (關鍵詞) | 資金成本 | zh_TW |
| dc.subject (關鍵詞) | 投資配置 | zh_TW |
| dc.subject (關鍵詞) | 審計成本 | zh_TW |
| dc.subject (關鍵詞) | 資訊揭露成本 | zh_TW |
| dc.subject (關鍵詞) | IFRS | en_US |
| dc.subject (關鍵詞) | earning volatility | en_US |
| dc.subject (關鍵詞) | cost of capital | en_US |
| dc.subject (關鍵詞) | investment allocations | en_US |
| dc.subject (關鍵詞) | audit cost | en_US |
| dc.subject (關鍵詞) | information disclosure cost | en_US |
| dc.title (題名) | 保險合約會計處理對壽險業之影響─以歐盟實施IFRS為例 | zh_TW |
| dc.title (題名) | The influence of insurance contracts accounting on life insurance industry─ based on European union adopting IFRS | en_US |
| dc.type (資料類型) | thesis | en |
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