國際財務報導準則與資訊透明度對資訊移轉之影響

Impact of IFRS and Information Transparency on Information Transfer

黃瓊慧(Chung-Huey Huang)；游惠玉(Hui-Yu Yu)

資訊移轉 ； 盈餘宣告 ； 資訊透明度 ； 資訊揭露評鑑制度 ； information transfer ； earnings announcement ； Information transparency ； Information Transparency and Disclosure Ranking System(IDtrs)

東吳經濟商學學報

94期（2017 / 06 / 01）

1 - 38

繁體中文

本研究主要探討資訊透明度是否會影響資訊移轉的程度，以資訊揭露評鑑制度(IDtrs)的資訊揭露評鑑等級作為資訊透明度的替代變數。本研究發現最早宣告盈餘的公司，其資訊愈透明愈會減緩資訊移轉的程度；此外，本文實證結果顯示:實施國際財務報導準則(IFRS)後，前述狀況會更加明顯，即資訊愈透明的公司更顯著減緩資訊移轉的程度。

This paper examines whether information transparency, as measured by the rankings of ＂Information Disclosure and Transparency Ranking System＂ (IDTRS), reduces the degree of information transfer. The preliminary results indicate that firms with high rankings show a reduction in the degree of information transfer, relative to firms with low rankings in disclosure transparency. In addition, empirical results show that after the implementation of IFRS, the situation is more obvious. The more transparent information companies are more significant reduction in the degree of information transfer.

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