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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/48914


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    題名: 保險合約會計處理對壽險業之影響─以歐盟實施IFRS為例
    The influence of insurance contracts accounting on life insurance industry─ based on European union adopting IFRS
    作者: 江蕙伶
    貢獻者: 許崇源
    王儷玲
    江蕙伶
    關鍵詞: IFRS
    盈餘波動
    資金成本
    投資配置
    審計成本
    資訊揭露成本
    IFRS
    earning volatility
    cost of capital
    investment allocations
    audit cost
    information disclosure cost
    日期: 2009
    上傳時間: 2010-12-08 01:53:06 (UTC+8)
    摘要: 歐盟保險業者於2005年開始，將強制採用IFRS之相關規定。而過去IFRS對於保險業之影響主要以理論探討為主，因此本研究以歐盟壽險業為主要研究對象，探討IFRS適用對壽險業之影響。研究結果發現歐洲壽險業者於適用IFRS後，整體而言的確對於其盈餘波動程度產生正向影響；在資金成本方面則為負向之影響。有關投資配置之影響部分，IFRS之實施對於壽險業者之投資決策並未產生顯著之影響。另一方面，壽險業者之審計公費有降低之趨勢，但其資訊揭露成本有顯著增加之趨勢存在。
    Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European Union insurance industry. In the past, the influences of IFRS on the insurance business primarily take the theory discussion. The study takes the European Union life insurance industry as the main objects of study, trying to discuss what the influences of life insurance industry to adopt IFRSs. The study finds that after European Union life insurance industry adopting IFRS, the earning volatility increase and cost of capital would decrease. But in the investment allocations, the influences of IFRS are not significant. In the other hand, audit cost would decrease and information disclosure cost would increase.
    參考文獻: 中文部分：
    林慧玲，2005，代理成本、盈餘屬性與資金成本之關係，輔仁大學會計學系碩士在職專班未出版之碩士論文。
    財團法人中華民國會計研究發展基金會，2009，保險合約之會計處理準則，財務會計準則公報第40號。
    許淑琇，2004，非審計公費及審計公費與財務報表品質之關聯性研究，國立政治大學會計學系未出版之碩士論文。
    許敬撰，2007，公司規模、舉債程度、經營績效與智慧資本資訊揭露程度關係之研究-以台灣上市公司為例，國立中正大學企業管理學系未出版之碩士論文。
    英文部分：
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    67
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    68
    Kasanen, E., J. Kinnunen, and J. Niskanen. 2000. Dividend-based Earnings Management: Empirical Evidence from Finland. Available at SSRN: http://ssrn.com/abstract=55494.
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    Post, T., H. Grundl, L. Schmidl, and M. S. Dorfman. 2007. Implications of IFRS for the European Insurance Industry-Insights from Capital Market Theory. Risk Management and Insurance Review 10 (Fall)：247-265.
    Schiebel, A. 2006. Value Relevance of German GAAP and IFRS Consolidated Financial Reporting: An Empirical Analysis on the Frankfurt Stock Exchange. Available at SSRN: http://ssrn.com/abstract=916103.
    Swiss Re. 2004. The Impact of IFRS on the Insurance Industry. http://media.swissre.com/documents/sigma7_2004_en.pdf
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    描述: 碩士
    國立政治大學
    會計研究所
    97353037
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097353037
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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