政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124663
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113303/144284 (79%)
造訪人次 : 50812600      線上人數 : 872
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/124663


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/124663


    題名: 導入國際財務報導準則16號對我國上市公司財務報導之影響
    The Influence of International Financial Reporting Standard 16 Adoption on Financial Reporting of Listed Companies in Taiwan
    作者: 許新圓
    Hsu, Shin-Yuan
    貢獻者: 陳明進
    Chen, Ming-Chin
    許新圓
    Hsu, Shin-Yuan
    關鍵詞: IFRS 16
    IAS 17
    租賃會計
    營業租賃資本化
    IFRS 16
    IAS 17
    Lease Accounting
    Operating Leases Capitalization
    日期: 2019
    上傳時間: 2019-08-07 15:54:00 (UTC+8)
    摘要: 本研究以2017年上市公司財務報表所揭露之營業租賃相關資訊，採用因素營業租賃資本化方法進行設算，探討導入IFRS 16對我國上市公司財務報導之影響，並進一步分析造成各家公司財務比率變化不等之影響因素。
    實證結果顯示，屬於航運產業、觀光旅遊業、貿易百貨業之公司，導入IFRS 16，其資產總額、負債總額、負債比率增加幅度顯著高於其他產業，ROA之減少幅度亦較其他產業大。此主要導因於此三產業承租船舶、飛機、店鋪、營業據點等租賃業務較多之產業特性所致。
    此外，本研究探討導入IFRS 16，財務比率變化之影響因素。結果顯示，除產業類別外，公司規模、既有租賃資產占不動產、廠房與設備之比率以及租賃密集度，皆與負債比率變動數及ROA變動數呈現顯著相關。顯示具有該等特性之企業，於IFRS 16之適用下，財務金額與財務比率所受之影響皆會愈大。此等結果對於我國企業經營者在減輕IFRS 16適用影響之策略制定上，具有實質意義。
    This study, based on the information about operating leases disclosed in financial statements of listed companies in 2017, follows factor lease capitalization method to demonstrate the potential influence of IFRS 16 on the financial ratios and financial statements of listed companies in Taiwan, and analyzes the reasons which cause different range of changes in the financial ratios of various companies.
    Empirical results show once adopting IFRS 16, total assets, total liabilities, and debt ratios of companies belonging to transportation, tourism, or retail industry will increase significantly compared with other industries, while ROA will decrease significantly. The main reason is these three industries have industrial characteristics of more rental business, such as vessels, aircraft, shops, and business locations rental.
    Besides, this study discusses the reasons which cause different range of changes in the financial ratios when adopting IFRS 16. Results show that apart from sector of company, size, the ratio of leased assets to property, plant and equipment, and the leases intensity are significantly related to the range of change in debt ratio and ROA. For companies with these characteristics, the financial ratio and financial statements will be materially affected by the adoption of IFRS 16. This results also have practical implications for corporate managers in formulating strategies to lessen the impact of IFRS 16.
    參考文獻: 外文文獻
    Altamuro, J., R. Johnston, S. Pandit, and H. Zhang, 2013. Operating leases and credit assessment. Contemporary Accounting Research, 31(2), 551–580
    Beattie, V., A. Goodacre, and S. Thomson, 2000. Operating leases and the assessment of lease–debt substitutability. Journal of Banking & Finance, 24(3), 427–470.
    Beatty, A., S. Liao, and J. Weber, 2010. Financial reporting quality, private information, monitoring, and the lease-versus-buy decision. The Accounting Review, 85(4), 1215–1238.
    Bennett, K., and M. E. Bradbury, 2003. Capitalizing non-cancellable operating leases. Journal of International Financial Management and Accounting, 14(2), 101–114.
    Booth, L., V. Aivazian, A. Kunt, and A. Maksimovic, 2001. Capital structures in developing countries. The Journal of Finance, 56(1), 87–130.
    Branswijck, D., S. Longueville, and P. Everaert, 2011. The financial impact of the proposed amendments to IAS 17: evidence from Belgium and the Netherlands. Journal of Accounting and Management Information Systems, 10(2), 275–294.
    Duke, J. C., S. J. Hsieh, and Y. Su, 2009. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. Advances in Accounting, incorporating Advances in International Accounting, 25, 28–39.
    Durocher S., 2008. Canadian evidence on the constructive capitalization of operating leases. Accounting Perspectives, 7(3), 227–256.
    Edeigba, J., and F. Amenkhienan, 2017. The influence of IFRS adoption on corporate transparency and accountability: evidence from New Zealand. Australasian Accounting, Business and Finance Journal, 11(3), 3–19.
    Friend, I. and H. P. Lang, 1988. An empirical test of the impact of managerial self-interest on corporate capital structure. The Journal of Finance, 43(2), 271–281.
    Fitó, M. A., S. Moya, and N. Orgaz, 2013. Considering the effects of operating lease capitalization on key financial ratios. Spanish Journal of Finance and Accounting/ Revista Española de Financiación Y Contabilidad, 42(159), 341–369.
    Fülbier, R. U., J. L. Silva, and M. H. Pferdehirt, 2008. Impact of lease capitalization on financial ratios of listed German companies. Schmalenbach Business Review, 9(2), 122–144.
    Ge, W., G. Imhoff, and L. F. Lee. 2009. Is recognition for operating leases necessary? Working paper, University of Washington and University of Michigan.
    Goodacre A., 2003. Operating lease finance in the UK retail sector. The International Review of Retail, Distribution and Consumer Research, 13(1), 99–125.
    Graham, R. C., and R. D. King, 2011. The Relevance of Operating Lease Capitalization to Current and Future Return on Assets. Available at SSRN: http://ssrn.com/abstract=1742085 or http://dx.doi.org/10.2139/ssrn.1742085
    Henry, E., and O. J. Holzmann, 2012. Lease accounting: back to future? The Journal of Corporate Accounting and Finance, 23(5), 71–75.
    Imhoff, E. A., R. C. Lipe, and D. W. Wright, 1991. Operating leases: impact of constructive capitalization. Accounting Horizons, 5(1), 51–63.
    International Accounting Standards Board and Financial Accounting Standards Board. 2009. Leases-preliminary views. Discussion paper DP/2009/1.
    Lipe, R. C., 2001. Lease accounting research and the G4+1 proposal. Accounting Horizons, 15(3), 299–310.
    Morales-Díaz, J., and C. Zamora-Ramírez, 2018. The impact of IFRS16 on key financial ratios: a new methodological approach. Accounting in Europe, 15(1), 105–133.
    Mulford, C. W., and M. Gram, 2007. The effects of lease capitalization on various financial measures: an analysis of the retail industry. Journal of Applied Research in Accounting and Finance, 2(2), 3–13.
    Ong, A., 2011. Non-compliance with accounting standard for lease transactions: views from east and west. Journal of Management Research, 11(3), 138–144.
    Rajan, G., and L. Zingales, 1995. What do we know about capital structure? Some evidence from international data. The Journal of Finance, 50(5), 1421–1460.
    Short, H., K. Keasey, and D. Duxbury, 2002. Capital structure, management ownership and large external shareholders: a UK analysis. International Journal of the Economics of Business, 9(3), 375–399.
    Singh, A., 2011. A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules. International Journal of Contemporary Hospitality Management, 23(6), 820–839.
    Singh, A., 2012. Proposed lease accounting changes: implications for the restaurant and retail industries. Journal of Hospitality & Tourism Research, 36(3), 335–365.
    Tai, B. Y., 2013. Constructive capitalization of operating leases in the Hong Kong fast-food industry. International Journal of Accounting and Financial Reporting, 3(1).
    Taylor, J., 2007. The story of leasing. Retrieved 15 December 2018, from http://fbibusiness.com/fistory_of_leasing.htm#History.
    Titman, S., and R. Wessels, 1988. The Determinants of Capital Structure Choice. The Journal of Finance, 43(1), 1–19.
    Tsunogaya, N., and S. Sugahara, 2016. Judgments of auditors on “principles” versus “guidance” in lease accounting standard: Evidence from Japan. Asian Review of Accounting, 24(3), 362–386.
    Wald, K., 1999. How firm characteristics affect capital structure: an international comparison. Journal of Financial Research, 22(2), 161–187.
    Wong, K., and M. Joshi, 2015 The fmpact of lease capitalisation on financial statements and key ratios: evidence from Australia, Australasian Accounting, Business and Finance Journal, 9(3), 27–44.
    中文文獻
    江美艷、黃瑞展、洪玉美，2016，以航運產業看新租賃會計準則，會計研究月刊，第367期（6月）：48-55。
    李宜樺、張文珍，2016，IFRS 16租賃會計新時代－企業應如何迎戰？，會計研究月刊，第366期（5月）：108-113。
    李宜樺、張文珍，2016，聚焦IFRS 16產業衝擊－生技醫療、農業生技業，會計研究月刊，第371期（10月）：94-97。
    李宜樺、張文珍，2016，聚焦IFRS 16產業衝擊－零售消費產業，會計研究月刊，第368期（7月）：92-97。
    李淑華，2014，營業租賃資本化負債之評價與對公司系統風險影響之研究，中華會計學刊，第10卷，第1期（1月）：33-63。
    林昭蓉，2012，臺灣與中國大陸融資租賃行業概況，今日合庫，第451卷：32-65。
    金海，2013，判定融資租賃法律性質的經濟實質分析法——以承租人破產時租賃物歸屬為例，華東政法大學學報，第2013卷，第2期（3月）：43-49。
    張書瑋，2018，表外到表內IFRS 16邁向租賃資本化，會計研究月刊，第390期（5月）：72-82。
    陳雅琳、林琇宜、陳淑芬，2017，「租賃」定義解析－決定哪些合約應適用IFRS 16，會計研究月刊，第382期（9月）：45-49。
    陳雅琳、林琇宜、陳淑芬，2017，企業面臨IFRS 16「租賃」過渡之抉擇，會計研究月刊，第381期（8月）：50-55。
    陳麗琇，2008，從我國實務裁判出發－探討融資性租賃之定性問題及未來立法方向，司法官訓練所司法官學員法學研究報告合輯：1595-1615。
    楊孟萍，2018，IFRS16「租賃」解析（二）—承租人會計處理(I)，月旦會計實務研究，第4期（3月）：92-103。
    楊孟萍，2018，IFRS16「租賃」解析—出租人會計處理，月旦會計實務研究，第6期（5月）：110-120。
    描述: 碩士
    國立政治大學
    會計學系
    106353034
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106353034
    資料類型: thesis
    DOI: 10.6814/NCCU201900320
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋