| dc.contributor.advisor | 王儷玲 | zh_TW |
| dc.contributor.author (作者) | 陳佳琍 | zh_TW |
| dc.creator (作者) | 陳佳琍 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-十二月-2010 01:57:15 (UTC+8) | - |
| dc.date.available | 8-十二月-2010 01:57:15 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-十二月-2010 01:57:15 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0097358006 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49029 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 風險管理與保險研究所 | zh_TW |
| dc.description (描述) | 97358006 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 歐盟於2006 年開始要求境內上市公司依照國際財務報導準則編製財務報表。對於財報編制方式的改變對於公司經營層面的影響，學者看法分歧。本研究選擇英國、法國、德國、瑞士四個國家的壽險、產險與銀行業者做為研究對象，探討採用國際財務報導準則編製財務報表之後，公司資金成本有無顯著的上升或下降情形。研究結果顯示，在控制其他變數之後，公司的資金成本與採用國際財務報導準則與否，無顯著的相關性。公司本身的特性與總體經濟環境因素對於公司資金成本的影響，比是否採用國際財務報導準則更為重要。 | zh_TW |
| dc.description.abstract (摘要) | Beginning in 2006, compliance with the International Financial Reporting Standards(IFRS) has been required in the European Union. People have different opinion about the effects of adoption of IFRS. In this thesis, the author investigates the effect on cost of capital for financial industry after adopting IFRS. The implication of study result is: there is no evidence to proof that the cost of capital will be decreased or increased after adopting IFRS. Otherwise, the company specifics and macroeconomic environment are determinant factors in cost of capital. | 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 研究範圍與限制 ............................................. 2第三節 研究架構 ................................................... 2第二章 文獻回顧 ..................................................... 4第一節 IFRS 制度介紹 .............................................. 4第二節 理論與實證文獻回顧 ......................................... 5第三章 研究方法 .................................................... 13第一節 研究假說 .................................................. 13第二節 樣本選擇與資料來源 ........................................ 14第三節 使用模型 .................................................. 15第四節 迴歸模型變數定義與預期 .................................... 17第四章 實證結果 .................................................... 22第一節 敘述性統計分析 ............................................ 22第二節 實證結果 .................................................. 28第五章 結論與建議 .................................................. 32第一節 結論 ...................................................... 32第二節 未來研究方向 .............................................. 33參考資料 ........................................................... 34 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097358006 | en_US |
| dc.subject (關鍵詞) | 國際財務報導準則 | zh_TW |
| dc.subject (關鍵詞) | 資金成本 | zh_TW |
| dc.title (題名) | 採用國際財務報導準則對於金融業者資金成本之影響 | zh_TW |
| dc.title (題名) | The effect of IFRS adoption on cost of capital:evidence from financial industry | en_US |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | (一)、中文資料 | zh_TW |
| dc.relation.reference (參考文獻) | 1、江美艷(2008)，「IFRS 發展趨勢」，勤業眾信聯合會計事務所IFRS 文章分享 | zh_TW |
| dc.relation.reference (參考文獻) | 專欄。 | zh_TW |
| dc.relation.reference (參考文獻) | 2、江美艷(2010)，「IFRS 下之公允價值衡量」，勤業眾信聯合會計事務所IFRS | zh_TW |
| dc.relation.reference (參考文獻) | 文章分享專欄。 | zh_TW |
| dc.relation.reference (參考文獻) | 3、呂惠民(2009)，「認識國際財務報導準則」，勤業眾信聯合會計事務所IFRS | zh_TW |
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