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| Title: | 強制採用IFRS是否影響應計項目錯誤訂價?以在美國掛牌上市之外國企業為例
Does mandatory IFRS adoption affect accruals mispricing? Evidence from foreign firms cross-listed in the U.S. |
| Authors: | 吳佩珊
Wu, Pei Shan |
| Contributors: | 詹凌菁
Chan, Ling Ching
吳佩珊
Wu, Pei Shan |
| Keywords: | 國際財務報導準則
應計項目異常現象
跨國上市
IFRS
Accruals anomaly
Cross-listing |
| Date: | 2015 |
| Issue Date: | 2015-08-03 13:17:07 (UTC+8) |
| Abstract: | 本研究係探討強制採用國際財務報導準則(IFRS)對在美國掛牌上市之外國企業，其應計項目異常現象之影響。實證結果顯示，在美掛牌上市且採用IFRS之外國企業，在2005年後裁決性應計項目之異常報酬顯著降低。此外，裁決性應計項目之負向報酬預測力亦顯著降低。由此可知，無論美國未來是否採用IFRS，根據本結論，其餘各國強制採用IFRS後，透過提供更高品質之財務報導及降低資訊落差，仍能為美國投資者帶來效益。
I examine whether the mispricing of accruals among foreign firms cross-listed in the U.S. are affected by the mandatory adoption of International Financial Reporting Standards (IFRS). Consistent with the impact of information environment on the accrual anomaly documented in the literature, I find significant reductions in the annual abnormal returns and in the negative return predictability of discretionary accruals among cross-listers from IFRS adopted countries after IFRS adoption. The evidence implies that irrespective of whether the U.S. adopts IFRS, the mandatory IFRS adoption elsewhere can still benefit U.S. investors by providing financial reporting with high quality and reducing their information disadvantages. |
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| Description: | 碩士
國立政治大學
會計研究所
102353004 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0102353004 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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