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| Title | 我國採行IFRS前後關係人交易揭露之研究 The Adoption of IFRS on Related Party Disclosures in Taiwan |
| Creator | 林孟嫺 Lin, Meng Hsien |
| Contributor | 戚務君 林孟嫺 Lin, Meng Hsien |
| Key Words | 關係人交易揭露 國際會計準則公報第二十四號 related party disclosure International Accounting Standard 24. |
| Date | 2015 |
| Date Issued | 3-Aug-2015 13:18:23 (UTC+8) |
| Summary | 本研究探討台灣於 2013 年接軌國際會計準則（IFRS）後，上市公司對於關係人交易揭露情形之改變。整體而言，財務報表附註之關係人交易段落中揭露的文字大幅減少，透過檢視公報規範及 2013 年實務上之揭露情形，可發現揭露方式的改變是導致關係人資訊驟減的主要原因，大部分上市公司不再提供個別重要關係人之交易資訊。 另外，本文實證研究發現，股權的偏離、負債比率及公司的規模，會讓揭露字數衰減的幅度更為嚴重，但是獨立董事比例愈高的公司，衰減的幅度會被減緩。進一步迴歸分析則指出，就交易事項而言，造成揭露字數下降最關鍵的因素是關係人銷貨和關係人應收（付）帳款票據。具體言之，國內採行 IFRS 並未提升關係人交易揭露品質，且公司各層面的因素對其品質有所影響，主管機關應該加強上市櫃公司關係人交易之審查以及個別重要關係人資訊之揭露。 |
| 參考文獻 | 一、 中文部分 林維珩，1997，關係人交易附註揭露有用性及其資訊特性之研究，國立政治大學會計學系碩士論文。 財務會計準則委員會，1985，財務會計準則公報第六號－關係人交易之揭露，台北：中華民國會計研究發展基金會。 陳克和，1989，關係人交易及其揭露問題之研究 ，國立政治大學會計學系碩士論文。 黃菀琪，2013，關係人交易、公司治理與銀行授信利率，國立政治大學會計學系碩士論文。 廖益興，2004，董事會獨立性、企業結構特徵與盈餘管理之關聯性研究，國立台北大學會計研究所博士論文。 葉銀華、蘇裕惠、柯承恩、李德冠，2003，公司治理機制對於關係人交易的影響，證券市場發展，第15卷第4期:69-106。 二、 英文部分 Abbott, L. J., Y. Park and S. Parker. 2000. The effects of audit committee activity and independence on corporate fraud. Managerial Finance 26 (November): 55-67. Arcay, M.R.B. and M.F.M. Vazquez. 2005. Corporate characteristics, governance rules, and the extent of voluntary disclosure in Spain. Advances in Accounting 21 (January): 299-331. Arshad, R., F. Darus and S. Othman. 2009. Institutional pressure, corporate governance structure and related party disclosure: Evidence from enhanced disclosure regimes. The Business Review 13 (February): 186–193. Agnes, W.Y.L., R. M. K. Wong and M. Firth. 2010. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance 16 (February): 225-235. Antonios, S., S. Ioannis and A. Panagiotis. 2011. The effect of the International Accounting Standards on the related party transactions disclosure. American Journal of Applied Sciences 8 (February): 156-163. Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (October): 443-465. Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72 (March): 329-349. Barokah, Z. 2013. An analysis of corporate related-party disclosure in the Asia-Pacific region. PhD thesis, Queensland University of Technology. Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus: 84-100. Claessens, S., S. Djankov and L. H. P. Lang. 2000. The separation of ownership and control in East Asian corporations. Journal of Financial Economics 58: 81-112. Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1996. Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36. Depoers, F. 2000. A cost-benefit study of voluntary disclosure: Some empirical evidence from French listed companies. The European Accounting Review 9 (February): 245-263. Eng, L. L. and Y. T. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22: 325–345. Financial Accounting Standards Board (FASB), "Related party Disclosures," Statement No.57 (Stamford Conn. 1982). Fama, E. F. and M. N. Jensen. 1983. Separation of ownership and control. Journal of Law and Economies 26: 301-325. Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80 (April): 539-561. Gordon, E. A., E. Henry and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9: 1-27. Gul, F.A. and S. Leung. 2004. Board leadership, outside directors` expertise, and voluntary corporate disclosures. Journal of Accounting and Public Policy 23 (May): 351-379. Hossain, M., M. H. B. Perera and A. R. Rahman, 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6: 69–87. International Accounting Standards Committee (IASC),"Related Party Disclosures," Statement No.24 (2009). Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360. Kohlbeck, M. and B. Mayhew. 2010. Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy 29 (February): 115-137. Lo, A.W.Y. and R.M.K. Wong. 2011. An empirical study of voluntary transfer pricing disclosures in China. Journal of Accounting and Public Policy 30 (June): 607–628. Manaligod, M. 2012. Related party transactions. American International Journal of Contemporary Research 2 (May): 26-31. Organization for Economic Cooperation and Development(OECD). 2009. Guide on fighting abusive related party transactions in Asia. Singvhi, S.S. and H.B. Desai. 1971. An empirical analysis of the quality of corporate disclosure. The Accounting Review 46 (January): 129-138. Utama, C.A. and S. Utama. 2014. Determinants of disclosure level of related party transactions in Indonesia. International Journal of Disclosure and Governance 11 (February): 74-98 |
| Description | 碩士 國立政治大學 會計研究所 102353039 |
| 資料來源 | http://thesis.lib.nccu.edu.tw/record/#G0102353039 |
| Type | thesis |
| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (Authors) | 林孟嫺 | zh_TW |
| dc.contributor.author (Authors) | Lin, Meng Hsien | en_US |
| dc.creator (作者) | 林孟嫺 | zh_TW |
| dc.creator (作者) | Lin, Meng Hsien | en_US |
| dc.date (日期) | 2015 | en_US |
| dc.date.accessioned | 3-Aug-2015 13:18:23 (UTC+8) | - |
| dc.date.available | 3-Aug-2015 13:18:23 (UTC+8) | - |
| dc.date.issued (上傳時間) | 3-Aug-2015 13:18:23 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0102353039 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/77162 | - |
| 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) | 102353039 | zh_TW |
| dc.description.abstract (摘要) | 本研究探討台灣於 2013 年接軌國際會計準則（IFRS）後，上市公司對於關係人交易揭露情形之改變。整體而言，財務報表附註之關係人交易段落中揭露的文字大幅減少，透過檢視公報規範及 2013 年實務上之揭露情形，可發現揭露方式的改變是導致關係人資訊驟減的主要原因，大部分上市公司不再提供個別重要關係人之交易資訊。 另外，本文實證研究發現，股權的偏離、負債比率及公司的規模，會讓揭露字數衰減的幅度更為嚴重，但是獨立董事比例愈高的公司，衰減的幅度會被減緩。進一步迴歸分析則指出，就交易事項而言，造成揭露字數下降最關鍵的因素是關係人銷貨和關係人應收（付）帳款票據。具體言之，國內採行 IFRS 並未提升關係人交易揭露品質，且公司各層面的因素對其品質有所影響，主管機關應該加強上市櫃公司關係人交易之審查以及個別重要關係人資訊之揭露。 | zh_TW |
| dc.description.tableofcontents | 第壹章 緒論 1 第一節 研究動機與背景 1 第二節 研究目的與貢獻 2 第三節 研究架構 3 第貳章 關係人交易揭露規範 關係人交易揭露規範 4 第一節 我國《財務會計準則公報第六號-關係人交易之揭露》 4 第二節 《國際會計準則公報第二十四號-關係人揭露》 6 第三節 美國相關揭露規範 15 第四節 財務報告揭露釋例 18 第參章 文獻探討 25 第一節《國際會計準則公報二十四號》於各實施情形 25 第二節 關係人交易揭露之有效性 26 第三節 影響關係人交易揭露之因素 27 第肆章 研究方法 29 第一節 研究假說 29 第二節 實證模型與變數定義 33 第三節 資料來源與樣本選取 38 第伍章 實證結果 40 第一節 敘述性統計 40 第二節 相關性檢定 44 第三節 複迴歸結果分析 47 第陸章 結論與建議 52 第一節 研究結論 52 第二節 研究限制與建議 54 參考文獻 55 | zh_TW |
| dc.format.extent | 1701392 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0102353039 | en_US |
| dc.subject (關鍵詞) | 關係人交易揭露 | zh_TW |
| dc.subject (關鍵詞) | 國際會計準則公報第二十四號 | zh_TW |
| dc.subject (關鍵詞) | related party disclosure | en_US |
| dc.subject (關鍵詞) | International Accounting Standard 24. | en_US |
| dc.title (題名) | 我國採行IFRS前後關係人交易揭露之研究 | zh_TW |
| dc.title (題名) | The Adoption of IFRS on Related Party Disclosures in Taiwan | en_US |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、 中文部分 林維珩，1997，關係人交易附註揭露有用性及其資訊特性之研究，國立政治大學會計學系碩士論文。 財務會計準則委員會，1985，財務會計準則公報第六號－關係人交易之揭露，台北：中華民國會計研究發展基金會。 陳克和，1989，關係人交易及其揭露問題之研究 ，國立政治大學會計學系碩士論文。 黃菀琪，2013，關係人交易、公司治理與銀行授信利率，國立政治大學會計學系碩士論文。 廖益興，2004，董事會獨立性、企業結構特徵與盈餘管理之關聯性研究，國立台北大學會計研究所博士論文。 葉銀華、蘇裕惠、柯承恩、李德冠，2003，公司治理機制對於關係人交易的影響，證券市場發展，第15卷第4期:69-106。 二、 英文部分 Abbott, L. J., Y. Park and S. Parker. 2000. The effects of audit committee activity and independence on corporate fraud. Managerial Finance 26 (November): 55-67. Arcay, M.R.B. and M.F.M. Vazquez. 2005. Corporate characteristics, governance rules, and the extent of voluntary disclosure in Spain. Advances in Accounting 21 (January): 299-331. Arshad, R., F. Darus and S. Othman. 2009. Institutional pressure, corporate governance structure and related party disclosure: Evidence from enhanced disclosure regimes. The Business Review 13 (February): 186–193. Agnes, W.Y.L., R. M. K. Wong and M. Firth. 2010. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance 16 (February): 225-235. Antonios, S., S. Ioannis and A. Panagiotis. 2011. The effect of the International Accounting Standards on the related party transactions disclosure. American Journal of Applied Sciences 8 (February): 156-163. Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (October): 443-465. Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72 (March): 329-349. Barokah, Z. 2013. An analysis of corporate related-party disclosure in the Asia-Pacific region. PhD thesis, Queensland University of Technology. Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus: 84-100. Claessens, S., S. Djankov and L. H. P. Lang. 2000. The separation of ownership and control in East Asian corporations. Journal of Financial Economics 58: 81-112. Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1996. Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36. Depoers, F. 2000. A cost-benefit study of voluntary disclosure: Some empirical evidence from French listed companies. The European Accounting Review 9 (February): 245-263. Eng, L. L. and Y. T. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22: 325–345. Financial Accounting Standards Board (FASB), "Related party Disclosures," Statement No.57 (Stamford Conn. 1982). Fama, E. F. and M. N. Jensen. 1983. Separation of ownership and control. Journal of Law and Economies 26: 301-325. Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80 (April): 539-561. Gordon, E. A., E. Henry and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9: 1-27. Gul, F.A. and S. Leung. 2004. Board leadership, outside directors` expertise, and voluntary corporate disclosures. Journal of Accounting and Public Policy 23 (May): 351-379. Hossain, M., M. H. B. Perera and A. R. Rahman, 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6: 69–87. International Accounting Standards Committee (IASC),"Related Party Disclosures," Statement No.24 (2009). Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360. Kohlbeck, M. and B. Mayhew. 2010. Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy 29 (February): 115-137. Lo, A.W.Y. and R.M.K. Wong. 2011. An empirical study of voluntary transfer pricing disclosures in China. Journal of Accounting and Public Policy 30 (June): 607–628. Manaligod, M. 2012. Related party transactions. American International Journal of Contemporary Research 2 (May): 26-31. Organization for Economic Cooperation and Development(OECD). 2009. Guide on fighting abusive related party transactions in Asia. Singvhi, S.S. and H.B. Desai. 1971. An empirical analysis of the quality of corporate disclosure. The Accounting Review 46 (January): 129-138. Utama, C.A. and S. Utama. 2014. Determinants of disclosure level of related party transactions in Indonesia. International Journal of Disclosure and Governance 11 (February): 74-98 | zh_TW |