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| Title: | 導入IAS41號對農業公司資訊攸關性之影響 -以上市食品公司為例
The Impact of IAS41 on Value Relevance of Accounting Information- Case Study of Listed Food Companies |
| Authors: | 李晏怡
Li, Yen Yi |
| Contributors: | 陳明進
李晏怡
Li, Yen Yi |
| Keywords: | 農業
攸關性
生物資產
公允價值
國際財務報導準則
國際會計準則第41號
IFRS
IAS41
Fair Value
Relevance
Agriculture
Biological Assets |
| Date: | 2015 |
| Issue Date: | 2015-08-03 13:17:32 (UTC+8) |
| Abstract: | 台灣上市上櫃公司從2013年開始依照國際財務報導準則編製財務報告，並依國際會計準則第41號之規定，生物資產原則上以公允價值認列及衡量。本文採用個案研究的方式，探討以公允價值認列及衡量之生物資產是否提供財務報表使用者更為攸關之資訊。
整體而言，本文並未發現我國農業公司採用國際會計準則第41號後，財務報表資訊與股價攸關性顯著提高。其原因可能和實務上普遍存在之契作合約之經營模式有關，導致生物資產佔總資產的比例較低，又樣本公司持有之生物資產生命週期皆短於一個營業週期，因此雖然生物資產以公允價值認列及衡量，對股價的攸關及影響程度有限。
Listed companies in Taiwan are required to prepare financial reports using IFRS starting in 2013. Therefore, biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to sell, unless fair value cannot be reliably measured. This study examines whether the fair value of biological assets provide investors with more value relevant information.
Overall, this study only finds weak evidence that the fair value of biological assets provide significant explanatory power beyond that provided by historical costs. Leveraging contract farming agreement helps companies transfer the main risk and ownership to a third party and thus weaken the incremental information relevancy of fair value measurements. The short life cycle of the biological assets of the sample may also contribute to the weak results. |
| Reference: | 一、 中文參考資料
林宜信與戴群倫，2014，首次採用IFRS對未分配盈餘稅之影響，勤業眾信通訊，2014年02月號：34-35。
郭雨萍與李嘉雯，2014，導入IFRS企業首年報稅影響，稅務旬刊，第 2243 期：33-36。
陳惠玲，2013，從「觀念架構」掌握IFRS之變革─會計大解放，告別穿制服時代!，TEJ信用風險評估專刊。
陳惠媛，2014，IFRS導入相關稅務議題探討，安侯建業通訊，第88期：10-11。
張景嵐，2012，企業轉換IFRSs的租稅議題，稅務旬刊，第2193期：26-31。
二、 英文參考資料
Ahmed, A. S., E. Kilic, and G. J. Lobo. 2006. Does recognition versus disclosure matter? Evidence from value‐relevance of banks` recognized and disclosed derivative financial instruments. The Accounting Review 81 (3): 567-588.
Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks. The Accounting Review 69 (1): 1-25.
Barth, M. E., W. H. Beaver, and W.R. Landsman. 1996. Value-relevance of banks’ fair value disclosures under SFAS No.107. The Accounting Review 71: 513-537.
Barth, M. E., and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: associations with share prices and non-market-based value estimates. Journal of Accounting Research 36: 199-233.
Boone, J. P. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review 77: 73-106.
Cornett, M. M., Z. Rezaee, and H. Tehranian. 1996. An investigation of capital market reactions to pronouncements on fair value accounting. Journal of Accounting and Economics 22 (1): 119-154.
Eccher, E. A., K. Ramesh, and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics 22 (October): 79-117.
Hodder, L. D., P. E. Hopkins, and J. M. Wahlen. 2006. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review 81(2): 337-375.
Kadous, K. K., L. Koonce, and J. M. Thayer. 2012. Do financial statement users judge relevance based on properties of reliability? The Accounting Review 87: 1335-1356.
Nelson, K. K. 1996. Fair value accounting for commercial banks: an empirical analysis of SFAS No.107. The Accounting Review 71 (2): 161-182.
Park, M. S., M. Taewoo Park, and B. Ro. 1999. Fair value disclosures for investment securities and bank equity: evidence from SFAS No. 115. Journal of Accounting, Auditing and Finance 14: 347-370.
Ramanna K. 2013. Why“Fair Value” is the rule. Harvard Business Review.
Song, C. J., S., W. B. Thomas, and H. Yi. 2010. Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms. Accounting Review 85(4): 1375-1410. |
| Description: | 碩士
國立政治大學
會計研究所
102353014 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0102353014 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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