標題: 存貨財會準則公報修訂對財報價值攸關性之影響
作者: 張瑀珊
Institute of Business and Management
經營管理研究所
關鍵字: 十號公報;價值攸關性;銷貨成本;new SFAS No.10;value relevance;cost of goods sold
公開日期: 2014
摘要: 本研究旨在探討2009年1月1日起適用之財務會計準則第十號公報之修正,是否影響財務報表之價值攸關性。實證樣本包含實施公報前(2004年至2007年)與實施公報後(2009年至2012年)之所有一般產業之上市與上櫃公司共6,944筆觀察值。實證結果發現,實施新公報後,因銷貨成本包含銷售商品成本以外之其他資訊,使損益表相關資訊之價值攸關性下降,整體之財報價值攸關性也下降。亦即新公報之規範下,投資人被損益科目分類所影響,而無法作出適當之調整。
This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the value-relevance of the profit or loss accounts classification. The empirical sample consists of 6,944 firm-year observations for firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004 to 2012. The empirical result shows: Because cost of goods sold includes other information, the new SFAS No.10 declines the value-relevance of the cost of goods sold. The investors cannot make the appropriate adjustments, affected by the profit and loss account classification.
URI: http://hdl.handle.net/11536/132382
期刊: 管理與系統
Journal of Management and Systems
Volume: 21
Issue: 4
起始頁: 641
結束頁: 666
顯示於類別:管理與系統


文件中的檔案:

  1. 10239863-201410-021004-641-666.pdf