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Title:	投資性不動產公允價值揭露之價值攸關性 Value Relevance of Investment Property Fair Values
Authors:	王予劭
Contributors:	林美花王予劭
Keywords:	投資性不動產公允價值價值攸關估價機構估價方法
Date:	2013
Issue Date:	2014-07-21 15:36:24 (UTC+8)
Abstract:	本論文主要探討我國企業於採用IAS 40後，按準則要求於財務報表附註揭露其投資性不動產公允價值是否與公司股價具價值攸關性，並探討公允價值估價機構(獨立估價師或管理階層)及估價方法(比較法、收益法、成本法)是否與公司股價亦具攸關性。實證結果指出:一、整體而言我國企業財務報表附註揭露其投資性不動產公允價值與公司價值具攸關性，但公司治理強弱會影響攸關性，在公司治理弱的公司會失去此資訊攸關性；二、我國投資性不動產公允價值估價機構對於投資人而言並不具攸關性；三、公司無論是否於財報中揭露其公允價值估價方法抑或是使用何種估價方法對於投資人而言均不具攸關性。
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Description:	碩士國立政治大學會計研究所 101353031 102
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G1013530312
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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