政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/133840

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/133840

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文笔数/总笔数 : 113648/144635 (79%)
造访人次 : 51642234 在线人数 : 535

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

搜寻范围

查询小技巧：

您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果

若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据

进阶搜寻

主页 ‧ 登入 ‧ 上传 ‧ 说明 ‧ 关于政大典藏 ‧ 管理

到手机版

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/133840

请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/133840

题名:	其他綜合損益之價值攸關性：以 IFRS 9 為證據 Value Relevance of Other Comprehensive Income: Evidence of IFRS 9
作者:	林培茵 Lin, Pei-Yin
贡献者:	詹凌菁林培茵 Lin, Pei-Yin
关键词:	IFRS 9 其他綜合損益價值攸關性 IFRS 9 Other comprehensive income Value relevance
日期:	2020
上传时间:	2021-02-01 13:58:48 (UTC+8)
摘要:	金融工具之會計處理及報導被視為最具爭議且複雜之領域。IFRS 9 自西元2018年 1月1日起適用，並改變金融工具以往IAS 39之分類方式，使得金融工具每一項目的分類有明確基礎，而與工具相關之評價也連帶影響其他綜合損益。本研究探討適用 IFRS 9後損益和其他綜合損益對股票報酬率的價值攸關性。此外，也在其他綜合損益組成項目上，以不可移轉及可移轉項目之性質來檢驗各組成項目之價值增額效果。研究結果顯示，在IFRS 9適用後損益和其他綜合損益之價值攸關性下降，尤以透過其他綜合損益衡量之權益工具未實現評價損益最為顯著。 Accounting for Financial Instruments is regarded as one of the most complicated and difficult areas of financial reporting. IFRS 9 clarifies the way of financial instruments classification and recognition, which is totally different from that of IAS 39. The changes also affect the recognition of other comprehensive income (OCI). This study examines the value relevance of OCI and its components under IFRS 9. The results show that value relevance of net income and OCI reduces after the implementation of IFRS 9. Besides, the value relevance of non-transitory item, namely fair value through other comprehensive income (FVOCI) equity instrument, also weakens after the implementation of IFRS 9.
參考文獻:	Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6(April):159-178. Bamber, L. S., J. X. Jiang, K. R. Petroni, and I. Y. Wang. 2010. Comprehensive income: Who`s afraid of performance reporting? The Accounting Review 85(January): 97-126. Barone, E., and B. Gullkvist. 2018. Academic literature review: Interaction of IFRS 9 and long-term investment decisions. European Financial Reporting Advisory Group (EFRAG). Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics 31(September): 77-104. Beaver, W. H., J. W. Kennelly, and W. M. Voss. 1968. Predictive ability as a rriterion for the evaluation of accounting data. The Accounting Review 43(4): 675-683. Beisland, L. A. 2009. A review of the value relevance literature. The Open Business Journal 2(April): 7-27. Biddle, G. C., and J.-H. Choi. 2006. Is comprehensive income useful? Journal of Contemporary Accounting & Economics 2(June): 1-23. Biddle, G. C., G.-S. Seow, and A. F. Siegel. 1995. Relative versus incremental information content. Contemporary Accounting Research 12(January): 1-23. Black, D. E. 2016. Other comprehensive income: A review and directions for future research. Accounting and Finance 56(March): 9-45. Bratten, B., M. Causholli, and U. Khan. 2016. Usefulness of fair values for predicting banks` future earnings: evidence from other comprehensive income and its components. Review of Accounting Studies 21(January): 280-315. Brouwer, A., A. Faramarzi, and M. Hoogendoo. 2014. Does the new conceptual framework provide adequate concepts for reporting relevant information about performance. Accounting in Europe 11(2): 235-257. Cahan, S. F., S. M. Courtenay, P. L. Gronewoller, and D. R. Upton. 2000. Value relevance of mandated comprehensive income disclosures. Journal of Business Finance & Accounting 27(September/October): 1273-1301. Camfferman, K., and S. A. Zeff. 2015. Aiming for global accounting standards: the International Accounting Atandards Board, 2001-2011. Retrieved May 2020, from Oxford Shcolarship Online: https://www.oxfordscholarship.com/view/10.1093/acprof:oso/9780199646319.001.0001/acprof-9780199646319-chapter-5 Chambers, D., T. J. Linsmeier, C. Shakespeare, and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(December): 557-593. Cheng, C. A., J. K. Cheung, and V. Gopalakrishnan. 1993. On the usefulness of operating income, net income and comprehensive income in explaining security returns. Accounting and Business Research 23(91): 195-203. Choi, J.-H., and Y. Zang 2006. Implication of comprehensive income disclosure for future earning and analysts’ forecasts. Seoul Journal of Business 12(December): 77-109. Deol, H. 2013. The decision usefulness of comprehensive income reporting in Canada. Unpublished doctoral thesis, University of Calgary, Canada. Detzen, D. 2016. From compromise to concept? - A review of ‘other comprehensive income’. Accounting and Business Research 46(7): 760-783. Devalle, A., and R. Magarini. 2012. Assessing the value relevance of total comprehensive income under IFRS: An empirical evidence from European stock exchanges. International Journal of Accounting, Auditing and Performance Evaluation 8(1): 43-68. Dhaliwal, D., K. R. Subramanyam, and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics 26(January): 43-67. Dong, M., S. Ryan, and X.-J. Zhang. 2014. Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization. Review of Accounting Studies 19(March): 242-280. FASB. 1980. Concepts Statements No. 3: Elements of financial statements of business enterprises. Retrieved from Financial Accounting Standards Borad: https://www.fasb.org/jsp/FASB/Page/PreCodSectionPage&cid=1176156317989 Frendy, and H. Semba. 2017. Does recycling improve information usefulness of income? The case of Japan. Asian Review of Accounting 25(3): 376-403. Günther, R. 2015. Value-relevance of other comprehensive income under IFRS. 4386. Dissertation of the University of St. Gallen, School of Management, Economics, Law, Social Sciences and International Affairs. Gassen, J., and K. Schwedler. 2010. The decision usefulness of financial accounting measurement concept - Evidence from an online survey of professional investors and their advisors. European Accounting Review 19(September): 495-509. Goncharov, I., and A. Hodgson. 2011. Measuring and reporting income in Europe. Journal of International Accounting Research 10(Spring): 27-59. Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20(September):125-153. Hodgson, A., and M. Russell. 2014. Comprehending comprehensive income. Australian Accounting Review 24(June): 100-110. Hung, M., and K. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(December): 623-657. International Accounting Standards Board. 2017. IFRS 9: Financial Instruments. Jones, D. A., and K. J. Smith. 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review 86(November): 2047-2073. Kanagaretnam, K., R. Mathieu, and M. Shehata. 2009. Usefulness of comprehensive income reporting in Canada. Journal of Accounting and Public Policy 28(July/August): 349-365. Lachmann, M., U. Stefani, and A. Wöhrmann. 2015. Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing. Accounting, Organizations and Society 41(February): 21-38. Lin, S. 2007. Testing the information set perspective of UK Financial Reporting Standard No.3- Reporting Financial Performance. Journal of Business Finance & Accounting 33(July/August): 1110-1141. Lin, S. W., O. J. Ramond, and J.-F. Casta. 2007. Value relevance of comprehensive income and its components: Evidence from major European capital markets. Lin, S., D. Martinez, C. Wang, and Y.-w. Yang. 2018. Is other comprehensive income reported in the income statement more value relevant? The role of financial statement presentation. Journal of Accounting, Auditing & Finance 33(4): 624-646. Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review 78(October): 1027-1047. Mechelli, A., and R. Cimini. 2014. Is comprehensive income value relevant and does location matter? A European study. Accounting in Europe 11(1): 59-87. Pinto, J. 2005. How comprehensive is comprehensive income? The value relevance of foreign currency translation adjustments. Journal of International Financial Management and Accounting 16(June): 97-122. Rambo, R. G., and C. L. Lousteau. 2003. Accounting for trading and available-for-sale investments. Journal of Accounting Education 21(April): 127-141. Rees, L. L., and P. B. Shane. 2012. Academic research and standard-setting: The case of other comprehensive income. Accounting Horizons 26(December): 789-815. Tarca, A., P. Hancock, D. Woodliff, P. Brown, M. Bradbury, and T. Van Zijl. 2008. Identifying decision useful information with the matrix format income statement. Journal of International Financial Management and Accounting 19(June): 184-217. Van Cauwenberge, P., and I. De Beelde. 2007. On the IASB comprehensive income project: An analysis of the case for dual income display. ABACUS-A Journal of Accounting Finance and Business Studies 43(March): 1-26. Wang, Y., W. Buijink, and R. Eken. 2006. The value relevance of dirty surplus accounting flows in the Netherlands. The International Journal of Accounting 41(December): 387-405.
描述:	碩士國立政治大學會計學系 107353014
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0107353014
数据类型:	thesis
DOI:	10.6814/NCCU202100022
显示于类别:	[會計學系] 學位論文

文件中的档案:

档案	描述	大小	格式	浏览次数
301401.pdf		1416Kb	Adobe PDF2	0	检视/开启

在政大典藏中所有的数据项都受到原著作权保护.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - 回馈