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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77162


    Title: 我國採行IFRS前後關係人交易揭露之研究
    The Adoption of IFRS on Related Party Disclosures in Taiwan
    Authors: 林孟嫺
    Lin, Meng Hsien
    Contributors: 戚務君
    林孟嫺
    Lin, Meng Hsien
    Keywords: 關係人交易揭露
    國際會計準則公報第二十四號
    related party disclosure
    International Accounting Standard 24.
    Date: 2015
    Issue Date: 2015-08-03 13:18:23 (UTC+8)
    Abstract: 本研究探討台灣於 2013 年接軌國際會計準則（IFRS）後，上市公司對於關係人交易揭露情形之改變。整體而言，財務報表附註之關係人交易段落中揭露的文字大幅減少，透過檢視公報規範及 2013 年實務上之揭露情形，可發現揭露方式的改變是導致關係人資訊驟減的主要原因，大部分上市公司不再提供個別重要關係人之交易資訊。
    另外，本文實證研究發現，股權的偏離、負債比率及公司的規模，會讓揭露字數衰減的幅度更為嚴重，但是獨立董事比例愈高的公司，衰減的幅度會被減緩。進一步迴歸分析則指出，就交易事項而言，造成揭露字數下降最關鍵的因素是關係人銷貨和關係人應收（付）帳款票據。具體言之，國內採行 IFRS 並未提升關係人交易揭露品質，且公司各層面的因素對其品質有所影響，主管機關應該加強上市櫃公司關係人交易之審查以及個別重要關係人資訊之揭露。
    Reference: 一、 中文部分
    林維珩，1997，關係人交易附註揭露有用性及其資訊特性之研究，國立政治大學會計學系碩士論文。
    財務會計準則委員會，1985，財務會計準則公報第六號－關係人交易之揭露，台北：中華民國會計研究發展基金會。
    陳克和，1989，關係人交易及其揭露問題之研究 ，國立政治大學會計學系碩士論文。
    黃菀琪，2013，關係人交易、公司治理與銀行授信利率，國立政治大學會計學系碩士論文。
    廖益興，2004，董事會獨立性、企業結構特徵與盈餘管理之關聯性研究，國立台北大學會計研究所博士論文。
    葉銀華、蘇裕惠、柯承恩、李德冠，2003，公司治理機制對於關係人交易的影響，證券市場發展，第15卷第4期:69-106。
    二、 英文部分
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    Arcay, M.R.B. and M.F.M. Vazquez. 2005. Corporate characteristics, governance rules, and the extent of voluntary disclosure in Spain. Advances in Accounting 21 (January): 299-331.
    Arshad, R., F. Darus and S. Othman. 2009. Institutional pressure, corporate governance structure and related party disclosure: Evidence from enhanced disclosure regimes. The Business Review 13 (February): 186–193.
    Agnes, W.Y.L., R. M. K. Wong and M. Firth. 2010. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance 16 (February): 225-235.
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    Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1996. Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36.
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    Financial Accounting Standards Board (FASB), "Related party Disclosures," Statement No.57 (Stamford Conn. 1982).
    Fama, E. F. and M. N. Jensen. 1983. Separation of ownership and control. Journal of Law and Economies 26: 301-325.
    Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80 (April): 539-561.
    Gordon, E. A., E. Henry and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9: 1-27.
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    Hossain, M., M. H. B. Perera and A. R. Rahman, 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6: 69–87.
    International Accounting Standards Committee (IASC),"Related Party Disclosures," Statement No.24 (2009).
    Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
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    Lo, A.W.Y. and R.M.K. Wong. 2011. An empirical study of voluntary transfer pricing disclosures in China. Journal of Accounting and Public Policy 30 (June): 607–628.
    Manaligod, M. 2012. Related party transactions. American International Journal of Contemporary Research 2 (May): 26-31.
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    Singvhi, S.S. and H.B. Desai. 1971. An empirical analysis of the quality of corporate disclosure. The Accounting Review 46 (January): 129-138.
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    Description: 碩士
    國立政治大學
    會計研究所
    102353039
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353039
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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