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Title:	採用國際財務報導準則對於金融業者資金成本之影響 The effect of IFRS adoption on cost of capital:evidence from financial industry
Authors:	陳佳琍
Contributors:	王儷玲陳佳琍
Keywords:	國際財務報導準則資金成本
Date:	2009
Issue Date:	2010-12-08 01:57:15 (UTC+8)
Abstract:	歐盟於2006 年開始要求境內上市公司依照國際財務報導準則編製財務報表。對於財報編制方式的改變對於公司經營層面的影響，學者看法分歧。本研究選擇英國、法國、德國、瑞士四個國家的壽險、產險與銀行業者做為研究對象，探討採用國際財務報導準則編製財務報表之後，公司資金成本有無顯著的上升或下降情形。研究結果顯示，在控制其他變數之後，公司的資金成本與採用國際財務報導準則與否，無顯著的相關性。公司本身的特性與總體經濟環境因素對於公司資金成本的影響，比是否採用國際財務報導準則更為重要。 Beginning in 2006, compliance with the International Financial Reporting Standards(IFRS) has been required in the European Union. People have different opinion about the effects of adoption of IFRS. In this thesis, the author investigates the effect on cost of capital for financial industry after adopting IFRS. The implication of study result is: there is no evidence to proof that the cost of capital will be decreased or increased after adopting IFRS. Otherwise, the company specifics and macroeconomic environment are determinant factors in cost of capital.
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Description:	碩士國立政治大學風險管理與保險研究所 97358006 98
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0097358006
Data Type:	thesis
Appears in Collections:	[Department of Risk Management and Insurance] Theses

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