| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.advisor | Chi, Wuchun | en_US |
| dc.contributor.author (Authors) | 林育正 | zh_TW |
| dc.contributor.author (Authors) | Lin, Yu Cheng | en_US |
| dc.creator (作者) | 林育正 | zh_TW |
| dc.creator (作者) | Lin, Yu Cheng | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 14:06:45 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 14:06:45 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 14:06:45 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353014 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49569 | - |
| 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) | 97353014 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究探討我國行政院金融監督管理委員會於2009年5月14日宣布台灣將於2013年全面接軌國際會計準則(IFRS)之市場反應，本文分別從導入IFRS對企業之淨效益以及財務報表使用者之資訊環境兩個觀點檢視資本市場之反應。實證結果顯示整體而言市場認為我國接軌國際會計準則是一項好消息，且金融業受益程度亦高於一般之產業。進一步的迴歸分析則顯示，越有增額吸引外資潛力（以一減外資持股比率衡量）、成長機會（以股東權益市價淨值比衡量）以及增資記錄（過去三年有增資記錄衡量）等因素之企業，股票市場對此事件的正向反應越強。此外，在財務報表使用者資訊環境方面，本研究發現異常應計數越高、應計品質越差與交易者間資訊越不對稱的公司，股票市場則對此事件正向反應較弱，其原因可能為以原則基礎導向之國際會計準則後，使得一般投資者運用財務報表需要的解讀能力與公司可能進行盈餘管理的空間也均提高，造成公司價值的變化與這些因素有關。具體而言，本文證據支持與主管機關對於導入國際會計準則的預期：造成促進國際資金流入以及降低資金取得成本。然而，本文的實證結果也同時顯示，股票市場對於國際會計準則係以原則基礎而非規則基礎之潛在疑慮。 | zh_TW |
| dc.description.abstract (摘要) | This study examines market reaction to the announcement of the IFRS adoption in Taiwan by 2003, and finds relationship between abnormal returns and both net benefits of enterprises and information environments of investors. The empirical results show that the announcement is a positive message to capital markets, especially financial services companies. Furthermore, this study finds incrementally positive reaction to enterprises which have one of the following characteristics may proxy of higher net benefit: more potential to gain foreign capital, growth opportunity and recent capital raising record; but companies with worse information environments indicate by higher abnormal accrual, lower accrual quality and higher information symmetry between investors exhibit lower abnormal returns in event periods. Conclusively, our empirical results are consistent with expectations of competent authority which enlarge foreign capital inflow and lower capital-raising cost, but it is worth to note the principle-based accounting standard faces potential concerns by stock markets. | 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 6第一節 國際會計準則發展 7第二節 轉換國際會計準則相關研究 12第三節 其他國際會計準則相關研究 15第四節 我國會計準則相關文獻 18第三章 研究設計與方法 22第一節 研究假說與代理變數 22第二節 事件研究法 27第三節 應計品質 30第四節 交易者知情概率 31第五節 裁決性應計數 32第六節 資料來源與處理 33第四章 實證結果 35第一節 事件期間異常報酬率分析 35第二節 應計品質 36第三節 敘述統計 37第四節 複迴歸實證結果 44第五節 額外測試 50第五章 結論與建議 52第一節 研究結論 52第二節 研究限制與建議 53第六章 參考文獻 54附錄：事件日當日新聞標題 58 | zh_TW |
| dc.format.extent | 1090130 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353014 | en_US |
| dc.subject (關鍵詞) | 國際會計準則 | zh_TW |
| dc.subject (關鍵詞) | 事件研究法 | zh_TW |
| dc.subject (關鍵詞) | 異常報酬率 | zh_TW |
| dc.subject (關鍵詞) | 資訊環境 | zh_TW |
| dc.subject (關鍵詞) | IFRS | en_US |
| dc.subject (關鍵詞) | event study | en_US |
| dc.subject (關鍵詞) | abnormal return | en_US |
| dc.subject (關鍵詞) | information environment | en_US |
| dc.title (題名) | IFRS導入之市場反應 | zh_TW |
| dc.title (題名) | Market reaction to the adoption of IFRS in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
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