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| Title: | IFRS 16之採用是否提供更價值攸關之租賃資訊
Does the adoption of IFRS 16 provide more valuable lease information |
| Authors: | 謝馥蔓
Hsieh, Fu-Man |
| Contributors: | 郭弘卿
Kuo, Horng-Ching
謝馥蔓
Hsieh, Fu-Man |
| Keywords: | 攸關性
國際財務報導準則第16號
每股帳面價值
每股盈餘
Relevance
IFRS 16
Book value per share
Earnings per share |
| Date: | 2019 |
| Issue Date: | 2019-08-07 15:53:32 (UTC+8) |
| Abstract: | 台灣從 2019年1月1日開始適用國際財務報導準則第16號 (簡稱IFRS 16)，承租人改採單一會計模式。本研究探討承租人採用 IFRS 16 之後，所呈現之財務報表，是否能更真實表達公司財務狀況及提供財報使用者更攸關之資訊，進而反映在股價上。本研究以 2013年至 2017年台灣航運業上市櫃公司為研究對象，並以 Ohlson (1995)評價模型基礎，用每股帳面價值及每股盈餘來衡量，採用IFRS 16後，財務報表是否更具價值攸關性。實證結果發現，每股帳面價值差異數對股價有正向影響，每股盈餘之差異數也對股價有正面顯著影響，表示採用IFRS 16後確實改變每股帳面價值及每股盈餘等項目與股價之關聯性；但進一步分析負債與股價間之關聯性，卻未能得到統計推論支持。本研究實證結果發現採用 IFRS 16 後所編製之財務報表更具有價值攸關性。
Taiwan applies International Financial Reporting Standards 16 (IFRS 16) from January 1, 2019, and the lessee switches to a single accounting model. This study explores whether the financial statements presented by the lessee after adopting IFRS 16 can more accurately express the company’s financial status and provides more information for the users of the financial report, which is reflected in the stock price. Using a sample of all listed companies and all OTC-Listed Companies in merchant shipping from 2013 to 2017, and uses the Ohlson (1995) model basis to measure the book value per share and earnings per share. Whether the financial statements will add value relevance after adopting IFRS 16, our results show that the book value per share and earnings per share provided for under the IFRS 16 are more value relevant. In contrast, we find no significant results regarding total liabilities. Taken together, the findings suggest that IFRS 16 is superior to IAS 17. |
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| Description: | 碩士
國立政治大學
會計學系
106353019 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353019 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900400 |
| Appears in Collections: | [會計學系] 學位論文
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