| dc.contributor.advisor | 林良楓 | zh_TW |
| dc.contributor.author (Authors) | 翁珮珊 | zh_TW |
| dc.contributor.author (Authors) | Wong, Pei Shan | en_US |
| dc.creator (作者) | 翁珮珊 | zh_TW |
| dc.creator (作者) | Wong, Pei Shan | en_US |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:38:53 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:38:53 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:38:53 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353008 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50770 | - |
| 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) | 98353008 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本研究以歐洲銀行業為主要的研究對象，嘗試運用以Malmquist生產力指數法考量IFRS的實施是否會對企業整體構面產生影響。研究結果發現，IFRS實施的確會使企業整體構面產生變動，而其變動的來源主要是因企業之實值衡量標準改變所致。此外，Chow Test檢定也說明歐洲銀行業者在IFRS實施之前後於投資決策產生結構性之變異，而其餘各構面：盈餘波動、資金成本、資訊揭露成本、教育訓練成本和審計公費，則無發生結構性之改變。 | zh_TW |
| dc.description.abstract (摘要) | In this article we try to apply Malmquist indices to analyze whether the implementation of IFRS will have an influence on banking industry in Europe. The empirical tests reveal that implementation of IFRS does have an influence on banking industry as a whole. The influence can be referred to the change of substantial measuring standards on IFRS. In addition to Malmquist indices, the study also applies Chow Test to examine whether the structural changes have existed before and after implementation of IFRS. The test result shows that the investment decisions of banks have a significant structural change before and after mplementation of IFRS. In the other hand, the earning volatility cost of capital, disclosure cost, educational cost and audit fees do not illustrate a significant structural change. | 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......................... 2第三節 研究問題..........................4第四節 研究架構與研究流程................. 4第二章 文獻探討..........................7第一節 IFRS實施對會計資訊之影響............7第二節 IFRS實施對於企業之影響............. 12第三章 研究方法..........................33第一節 Malmquist生產力指數....... ........33第二節 Chow Test 檢定................... 42第三節 研究假說..........................46第四節 變數衡量..........................49第五節 資料來源與樣本期間................. 55第四章 實證結果..........................56第一節 敘述性統計........................ 56第二節 t檢定............................ 61第三節 ANOVA變異數分析和Chow Test檢定.....65第五章 結論與建議......................... 79第一節 結論............................. 79第二節 研究建議與限制.................... 80參考文獻................................ 82 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353008 | en_US |
| dc.subject (關鍵詞) | IFRS | zh_TW |
| dc.subject (關鍵詞) | Malmquist生產力指數 | zh_TW |
| dc.subject (關鍵詞) | Chow Test | zh_TW |
| dc.subject (關鍵詞) | 銀行業 | zh_TW |
| dc.subject (關鍵詞) | IFRS | en_US |
| dc.subject (關鍵詞) | IFRS | en_US |
| dc.subject (關鍵詞) | Chow Test | en_US |
| dc.subject (關鍵詞) | Banking Industry | en_US |
| dc.title (題名) | 實施IFRS對於歐洲銀行業之影響 | zh_TW |
| dc.title (題名) | The influence of IFRS on banking industry in Europe | en_US |
| dc.type (資料類型) | thesis | en |
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