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    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/159864


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/159864


    Title: Can Financial Statement Comparability Mitigate the Adverse Impacts of Financial Reporting Complexity? Evidence from Hedge Accounting
    財報可比性能否降低財務報導複雜性的不利影響？來自避險會計的證據
    Authors: Chang, Yao-lin;Liu, Chi-chun;Lin, Chun-yang
    張窈菱;劉啟群;林純央
    Contributors: 會計評論
    Keywords: Financial reporting complexity;Accounting reporting complexity;Financial statement comparability;Hedge accounting
    財務報導複雜性;會計報導複雜性;財報可比性;避險會計
    Date: 2025-07
    Issue Date: 2025-10-14 10:00:36 (UTC+8)
    Abstract: Financial reporting complexity impairs users’ ability to interpret and apply accounting information effectively. Despite ongoing simplification efforts by standard setters, concerns persist regarding its adverse impacts on decision-making quality. Focusing on hedge accounting, this study examines whether financial statement comparability helps users overcome such complexity, particularly in the context of analyst earnings forecasts. We begin by documenting the adverse impacts of hedge accounting complexity and then assess whether comparability mitigates these challenges. The results show that analysts produce less accurate and more dispersed forecasts for firms applying hedge accounting. However, greater comparability significantly improves forecast performance, underscoring its critical role in helping analysts navigate complex financial reporting environments. Our findings suggest that comparability, an enhancing qualitative characteristic, serves as an effective mechanism for alleviating the adverse impacts of reporting complexity. These insights have important policy implications as regulators continue their efforts to simplify accounting standards.
    財務報導複雜性降低使用者有效解讀和運用會計資訊的能力，儘管準則 制定者致力於簡化，但複雜資訊對決策品質的不利影響仍引發各界疑慮。在 避險會計的架構下，本研究藉由分析師預測績效，探究財報可比性是否有助 於因應複雜資訊的挑戰。本研究始於檢視避險會計複雜性的不利影響，進而 分析財報可比性的改善效果。我們發現分析師對會計避險企業的預測績效不 佳，呈現較低的準確性與較高的分歧性。深入分析發現，財報可比性能有效 改善預測績效，該結果顯示分析師利用財報可比性以克服避險會計複雜性的 嚴峻考驗。本研究建議，現行會計架構內建機制—強化品質特性之可比性， 對於降低財務報導複雜性的負面影響，提供了有效解決之道。在主管機關致 力於簡化會計準則之際，本研究具有重要的政策意涵。
    Relation: 會計評論, 81, 1-40
    Data Type: article
    DOI 連結: http://doi.org/10.6552/JOAR.202507_(81).0001
    DOI: 10.6552/JOAR.202507_(81).0001
    Appears in Collections:[會計評論] 期刊論文

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