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| Title: | 採用IFRS 16對公司財務結構及財務績效之影響
The Impact of Implementing IFRS 16 on Financial Structure and Financial Performance |
| Authors: | 莊敏英
Song, Mun-Ying |
| Contributors: | 林宛瑩
莊敏英
Song, Mun-Ying |
| Keywords: | IFRS 16
財務結構
財務績效
使用權資產
租賃負債
IFRS 16
Financial Structures
Financial Performance
Right-of-use Assets
Lease Liabilities |
| Date: | 2022 |
| Issue Date: | 2022-09-02 14:42:30 (UTC+8) |
| Abstract: | 本研究旨在探討台灣上市（櫃）公司採用IFRS 16對其財務結構及財務績效之影響。本研究首先以配對ｔ檢定方法檢驗財務比率（負債比率、資產報酬率及權益報酬率）在IFRS 16實施前後是否存在顯著影響，分析結果顯示，三項比率在IFRS 16實施前後皆存在顯著差異。
IFRS 16實施前，根據金管會的調查，航運業、觀光業、貿易百貨業等為受IFRS 16影響較大的產業。本研究分析2019年上市（櫃）公司使用權資產佔總資產比重，以觀察對台灣產業之影響，結果顯示，最受影響的產業為貿易百貨、觀光業。最後，本研究探討負債比率、資產報酬率及權益報酬率之變動是否受特定產業影響，實證結果未能支持本研究之假說。
The purpose of this study is to investigate the impact of the adoption of IFRS 16 by Taiwan-listed companies on their financial structures and financial performance. This study firstly uses the paired t test approach to test whether the financial ratios (debt ratio, return on assets and return on equity) have significant effects before and after the implementation of IFRS 16. The analysis results show that there are significant differences in the three ratios before and after the implementation of IFRS 16.
Before the implementation of IFRS 16, according to a survey conducted by the Financial Supervisory Commission R.O.C., the shipping industry, tourism industry, and trade department stores industry were the industries that were greatly affected by IFRS 16. This research analyzes the proportion of the right-of-use assets to total assets of listed companies in 2019 to observe the impact on Taiwan`s industries. The results show that the most affected industries are trade department stores and tourism. Finally, this study explores whether the changes in debt ratio, return on assets and return on equity are affected by specific industries. The empirical results do not support the research hypotheses. |
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| Description: | 碩士
國立政治大學
會計學系
107353043 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353043 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201285 |
| Appears in Collections: | [會計學系] 學位論文
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| 304301.pdf | | 3136Kb | Adobe PDF2 | 33 | View/Open | | 304302.pdf | | 3137Kb | Adobe PDF2 | 26 | View/Open |
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