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    題名: 採用國際財務報導準則對於金融業者資金成本之影響
    The effect of IFRS adoption on cost of capital:evidence from financial industry
    作者: 陳佳琍
    貢獻者: 王儷玲
    陳佳琍
    關鍵詞: 國際財務報導準則
    資金成本
    日期: 2009
    上傳時間: 2010-12-08 01:57:15 (UTC+8)
    摘要: 歐盟於2006 年開始要求境內上市公司依照國際財務報導準則編製財務報
    表。對於財報編制方式的改變對於公司經營層面的影響，學者看法分歧。本研究選擇英國、法國、德國、瑞士四個國家的壽險、產險與銀行業者做為研究對象，探討採用國際財務報導準則編製財務報表之後，公司資金成本有無顯著的上升或下降情形。研究結果顯示，在控制其他變數之後，公司的資金成本與採用國際財務報導準則與否，無顯著的相關性。公司本身的特性與總體經濟環境因素對於公司資金成本的影響，比是否採用國際財務報導準則更為重要。
    Beginning in 2006, compliance with the International Financial Reporting Standards(IFRS) has been required in the European Union. People have different opinion about the effects of adoption of IFRS. In this thesis, the author investigates the effect on cost of capital for financial industry after adopting IFRS. The implication of study result is: there is no evidence to proof that the cost of capital will be decreased or increased after adopting IFRS. Otherwise, the company specifics and macroeconomic environment are determinant factors in cost of capital.
    參考文獻: (一)、中文資料
    1、江美艷(2008)，「IFRS 發展趨勢」，勤業眾信聯合會計事務所IFRS 文章分享
    專欄。
    2、江美艷(2010)，「IFRS 下之公允價值衡量」，勤業眾信聯合會計事務所IFRS
    文章分享專欄。
    3、呂惠民(2009)，「認識國際財務報導準則」，勤業眾信聯合會計事務所IFRS
    文章分享專欄。
    4、江蕙伶(2010)，「保險合約會計處理對壽險業之影響-以歐盟實施IFRS 為例」，
    政治大學會計研究所碩士班論文。
    5、陳瑞斌、許崇源(2008)，「資訊揭露水準對於權益資金成本之影響」，東吳經
    濟商學學報，第61 期。
    6、廖上萱(2008)，「自願性財務預測、公司治理與權益資金成本關係之研究」，
    逢甲大學會計學系碩士班論文。
    (二)、英文資料
    1、Admati,A.R.,and P.Pfleiderer,(1988),“A Theory of Intraday Patterns:
    Volume and Price Variability”,Review of Financial Studies, vol.3(40)
    2、Barth,M.E., W.R.Landsnan and J.M.Wahlen,(1995),”Fair Value
    Accounting: Effects on Banks’ Earnings Volatility, Regulatory
    Capital, and Value of Contractual Cash Flows “, Journal of Banking
    and Finance, vol.19
    3、Beltratti,A.and G.Corvino,(2007),”Potential Drawbacks of Price-based
    N at i o na l Ch en gc h i U n i ve r s i t y
    35
    Accounting in the Insurance Sector”, The Geneva Paper,vol.32
    4、Daske,H.,(2006), ”Economic Benefits of Adopting IFRS orUS-GAAP – Have
    the Expected Cost of Equity Capital Really Decreased?”, Journal of
    Business Finance & Accounting, vol.33(3)
    5、Daske,H.,L.Hail,C.Leuz, and R.Verdi,(2008),” Mandatory IFRS
    Reporting around the World: Early Evidence on the Economic
    Consequences”, Journal of Accounting Research,vol.48(3)
    6、Ernstberger,J.and O.Vogler,(2008),”Analyzing the German Accounting
    Triad –Accounting Premium for IAS/IFRS and US GAAP vis-à-vis German
    GAAP?”, The International Journal of Accounting, vol.43
    7、EU Parliament and the Council of the EU(2002), Regulation (EC)
    NO.1606/2002
    8、Fama,E.F.,and K.R.French,(1992), “The Cross-Section of Expected Stock
    Returns.”Journal of Finance, vol.47(2)
    9、Francis,J.R., I.K.Khurana,and R.Pereira,(2005),”Disclosure
    incentives and effects on cost of capital around the world” , The
    Accounting Review, vol.80(4)
    10、Gujarati(2003),”Basic Econometrics”, 4 edition,McGRAW-HILL
    11、Hail,L.,and C.Leuz,(2006), “International Differences in the Cost
    of Equity Capital: Do Legal Institutions and Securities Regulation
    Matter?”, Journal of Accounting Research,vol.44(3)
    12、Khadka,H.B.,(2006),”Leverage and the Cost of Capital: Some Tests
    Using Nepalese Data”, The Journal of Nepalese Business
    Studies,vol.3(1)
    13、Kielholz,W.(2000),”The Cost of Capital for Insurance Companies”,The
    N at i o na l Ch en gc h i U n i ve r s i t y
    36
    Geneva Paper on Risk and Insurance,vol.25(1)
    14、Leuz,C. and R.E.Verrecchia,(2000),”The Economoic Consequence of
    Increased Disclosure”, Journal of Accounting Research, vol.38
    15、Palea,V.(2008),”The Effects of the IAS/IFRS Adoption in the European
    Union on the Financial Industry”, The European Union Review, vol.
    12(1-2)
    16、Petersen,C.and T.Plenborg,(2006),” Voluntary Disclosure and
    Information Asymmetry in Denmark”, Journal of Accounting, Auditing,
    and Taxation, vol.15
    17、Post,T.,H.Grundl,L.Schmidl,and M.S.Dorfman,(2007),“Implication of
    IFRS for the European Insurance Industry – Insights from Capital
    Market Theory“, Risk Management and Insurance Review,vol.10(2).
    18、Soderstrom,N.S.,and K.J.Sun,(2007),” IFRS Adoption and Accounting
    Quality: A Review”,European Accounting Review, vol.16(4)
    19、Verma.A,(2009),”The Future of Insurance Accounting—Implications
    for the US Insurance Business”, The CPA Journal, vol.79(1)
    20、Zhang.L,and S.Ding,(2006),” The effect of increased disclosure on
    cost of capital: Evidence from China”, Review of Quantitative
    Financial Accounting, vol.27
    描述: 碩士
    國立政治大學
    風險管理與保險研究所
    97358006
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097358006
    資料類型: thesis
    顯示於類別:[風險管理與保險學系] 學位論文

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