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Title:	實施IFRS對於歐洲銀行業之影響 The influence of IFRS on banking industry in Europe
Authors:	翁珮珊 Wong, Pei Shan
Contributors:	林良楓翁珮珊 Wong, Pei Shan
Keywords:	IFRS Malmquist生產力指數 Chow Test 銀行業 IFRS IFRS Chow Test Banking Industry
Date:	2010
Issue Date:	2011-09-29 16:38:53 (UTC+8)
Abstract:	本研究以歐洲銀行業為主要的研究對象，嘗試運用以Malmquist生產力指數法考量IFRS的實施是否會對企業整體構面產生影響。研究結果發現，IFRS實施的確會使企業整體構面產生變動，而其變動的來源主要是因企業之實值衡量標準改變所致。此外，Chow Test檢定也說明歐洲銀行業者在IFRS實施之前後於投資決策產生結構性之變異，而其餘各構面：盈餘波動、資金成本、資訊揭露成本、教育訓練成本和審計公費，則無發生結構性之改變。 In this article we try to apply Malmquist indices to analyze whether the implementation of IFRS will have an influence on banking industry in Europe. The empirical tests reveal that implementation of IFRS does have an influence on banking industry as a whole. The influence can be referred to the change of substantial measuring standards on IFRS. In addition to Malmquist indices, the study also applies Chow Test to examine whether the structural changes have existed before and after implementation of IFRS. The test result shows that the investment decisions of banks have a significant structural change before and after mplementation of IFRS. In the other hand, the earning volatility cost of capital, disclosure cost, educational cost and audit fees do not illustrate a significant structural change.
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Description:	碩士國立政治大學會計研究所 98353008 99
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0098353008
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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