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    题名: 當代中國商管議題之整合研究-子計畫一：新中國會計準則對於分析師預測、資訊精確度、與新股折價之影響
    其它题名: On the Association between Ifrs-Based Cas, Analysts’ Forecasts Information Precision and Underpricing
    作者: 金成隆
    贡献者: 國立政治大學會計學系
    行政院國家科學委員會
    关键词: 新中國會計準則;分析師;新股折價
    日期: 2012
    上传时间: 2012-06-26 14:59:13 (UTC+8)
    摘要: 國際財務報導準則(International Financial Reporting Standards, IFRS)的採用，已成為 世界趨勢。中國大陸為一個大的經濟體，機制背景迥異於歐美。2007 開始實施以IFRS 基礎的中國會計準則(簡稱IFRS-based CAS)。此一規定將對機制背景相當特殊的 中國資本市場，產生一定程度的經濟後果。本計劃將分三年期，探討機制背景相 當特殊的中國資本市場，採用IFRS-based CAS 之後，對於資訊仲介者---分析師 行為的影響，以及新股折價的影響。綜言之，三年期的各年期計畫主題及方向，說 明如下: 第一年研究計畫主題及方向: IFRS-based CAS、機制背景對於分析師行為的影響? 包括: (1) 中國在實施IFRS-based CAS 後，分析師報導人數、預測準確性、以及預測年 度或是長度，是否改變? (2) 中國各省機制背景不同，是否影響分析師報導人數、 預測準確性、以及預測年度或是長度? (3) 實施IFRS-based CAS 與否、機制背景 之交乘效果，是否影響分析師報導人數、預測準確性、以及預測年度或是長度?(4) 分析師盈餘預測之反應係數，是否受到IFRS-based CAS、機制背景、以及二者 交乘的影響?(5) IFRS-based CAS、機制背景、以及二者交乘，是否會影響本土分 析師相對於國外分析師，在預測盈餘時的相對優勢(指預測準確度而言)? 第二年研究計畫主題及方向: IFRS-based CAS、機制背景對於公有與私有訊息精 確度的影響?包括: (1) 中國在實施 IFRS-based CAS 後，公司公有訊息精確度是否增加? (2) 中國在 實施IFRS-based CAS 後，公司私有訊息精確度是否增加? (3) 由於公司資訊 環境包括公有與私有訊息，因此中國在實施IFRS-based CAS 後，公司整體資 訊環境(資訊不確定性)是否改善? (4)前三個問題，是否也受到中國機制背景 的影響？(5) 實施IFRS-based CAS、機制背景之交乘效果，是否影響前三個 問題? 第三年研究計畫主題及方向: IFRS-based CAS、機制背景對於新股折價件的影響， 包括: (1) 中國在實施 IFRS-based CAS 後，新股折價的情況是否受到影響？(2) 中國各 省機制背景不同，是否影響新股折價的情況? (3) 實施IFRS-based CAS、機制背 景之交乘效果，是否影響新股折價的情況?
    China is the largest socialist economy and the second largest economy in the world only after the US. In addition, there are different institutional features of transition economy, i.e. government ownership, market failure, and legal failure, from the US. In 2007, China passed the IFRS-based Chinese Accounting Standards (therefore IFRS-based CAS) to converge with IFRS. This project will explore the effect of implementation of IFRS-based CAS on analysts; behaviors and undperpricing of IPO. 1. Research topics are as follows for the first year: This project will explore the relation among between IFRS-based CAS, institutional features of transition economy, and analysts’ behavior, such as whether to follow a firm, forecast accuracy, forecast horizon, and forecast earnings response coefficient (FERC), including: (1) This project will explore the association between based CAS and analysts’ behaviors and FERC. (2) This project will explore institutional features of transition economy and analysts’ behaviors and FERC. (3) This project will explore the effect of the effect of the interaction between implementation of IFRS-based CAS and institutional features of transition economy on analysts’ behaviors and FERC. 2. Research topics are as follows for the second year: (1) This project will explore the effect of the effect of implementation of IFRS-based CAS on public and private information precision; (2) This project will explore the effect of the effect of implementation of IFRS-based CAS on overall information quality, as measured by overall information uncertainty; (3) The project will explore the effect of the effect of institutional features of transition economy on public and private information precision; (4) This project will explore the effect of the effect of implementation of IFRS-based CAS on overall information quality. (5) The effect of the interaction between implementation of IFRS-based CAS and institutional features of transition economy on public, private, and overall information quality 3. Research topics are as follows for the third year: (1) This project will explore the effect of the effect of implementation of IFRS-based CAS on IPO uncerpricing; (2) This project will explore the effect of institutional features of transition economy on IPO uncerpricing. (3) This project will explore the effect of the interaction between implementation of IFRS-based CAS and institutional features of transition economy on IPO uncerpricing.
    關聯: 應用研究
    學術補助
    研究期間:10101~ 10112
    研究經費:660仟元
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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