政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30131

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30131

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30131

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30131

Title:	我國財務會計準則公報第二十八號之遵循程度與公司特性之關聯性研究
Authors:	劉奉岩
Contributors:	戚務君劉奉岩
Keywords:	28號公報公司特性遵循程度 SFAS No.28 Firm characteristic Extend of accordance
Date:	2002
Issue Date:	2009-09-11 17:18:47 (UTC+8)
Abstract:	本研究在探討銀行業對於我國財務會計準則公報第28號公報之遵循現況，以及公司特性與遵循程度之關聯性。本研究以六項公司特性，包括負債比例、帳面價值對市值比、公司規模、盈餘水準變化、是否委任前五大會計師事務所查核以及是否委任勤業會計師事務所查核，探討與28號公報遵循程度之關係。本研究之實證結果可分為28號公報之遵循現況、公報各條文遵循程度之差異以及遵循程度與公司特性之關聯性三部份。首先，在遵循現況方面，銀行在遵循28號公報之揭露規定並無困難。而在進一步分析後，發現銀行在第33、47與48段之遵循程度最差。其次，在公報各條文遵循程度之差異方面，銀行在28號公報之遵循程度具有顯著差異，而在進一步分析後，發現銀行在第28、33與47段的遵循程度具有顯著差異。最後，在遵循程度與公司特性之關聯性方面，僅是否委任勤業會計師事務所查核可解釋銀行在28號公報的遵循程度高低。 This study investigated the disclosure status of banking industry to understand how they follow the requirements of SFAS（Taiwan’s Statements of Financial Accounting Standards） No. 28. This study designed criteria to examine how each firm followed the requirements of SFAS No. 28, and further explored the relationship between the SCORES and characteristics. This study had three main outcomes. First, banking industry had no difficulty in following the disclosure requirements of SFAS No. 28. Especially, we can find the extend of accordance to SFAS No. 28 was not be completely met in the scope 33, 47, and 48. Second, empirical study of the extend of accordance to SFAS No.28 was significant different. After further investigating, we find the extend of accordance to scope 28, 33, and 48 of SFAS No.28 was significant different. Finally, only the CPA firm which was chosen by banking industry was TN Soong & Co（Deloitte Touche Tohmatsu’s member firm in Taiwan） or not could explain the extend of accordance to SFAS No.28.
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Description:	碩士國立政治大學會計研究所 90353015 91
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0090353015
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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