题名

2013年版IAS19是否提供更價值有關之退職後福利資訊

并列篇名

Does 2013 IAS19 provide more value relevant information about post-employment benefits?

作者

王蘭芬(Lan-Fen Wang);簡雪芳(Hsueh-Fang Chien);蔡彥卿(Yann-Ching Tsai)

关键词

退休金會計 ; 退職後福利會計 ; IAS19 ; IFRS ; pension accounting ; accounting for post-employment benefit ; IAS19 ; IFRS

期刊名称

東吳經濟商學學報

卷期/出版年月

94期(2017 / 06 / 01)

页次

65 - 93

内容语文

繁體中文

中文摘要

台灣原採用2010年版之IFRSs,而自2015年起改採2013年版之IFRSs,其中有關退休金之IAS19員工福利規範亦有所更動。本研究以上市櫃公司為分析對象,以2014年分別依改版前與改版後IFRSs規範編製之財報資訊,探討IAS19更動對於財報資訊價值攸關性是否具有影響。實證結果發現,權益帳面價值、綜合損益、其他綜合損益等資訊在IFRSs版本更動中具有價值攸關性,但退休金費用、其他綜合損益-精算損益、應計退休金負債等與股價間關連性均未能得到統計推論支持。另,若考慮將企業依有、無未既得福利前期服務成本而加以分類,則IFRSs改版對於綜合損益價值攸關性的影響亦會因企業是否具有未既得福利前期服務成本而有不同。

英文摘要

Taiwan listed companies fully adopt the 2010 edition IFRS (International Financial Reporting Standards) in 2013. These firms are required to upgrade to the 2013 edition IFRS in 2015. Accounting for the post-employment benefits is the most significant change in the 2013 IFRSs, as compared to the 2010 IFRSs. We empirically examine whether the new 2013 version IAS19 provide more value relevant information. Our results show that book value of equity, comprehensive incomes, and other comprehensive incomes provided for under the 2013-edition IFRS are more value relevant. In contrast, we find no significant results regarding pension expenses, re-measurement gain and losses, and pension liabilities. In addition, the presence of prior service costs also affects empirical results.

主题分类 社會科學 > 經濟學
社會科學 > 財金及會計學
参考文献
  1. 李淑華、謝佩蓁(2014)。強制適用IFRSs轉換期間綜合損益資訊攸關性之研究─以台灣上市櫃公司為例。中華會計學刊,10(2),189-247。
    連結:
  2. 顏信輝、王炫斌(2014)。我國逐步趨同國際財務報導準則對財報品質之影響。會計評論,58,1-37。
    連結:
  3. Ahmed, A. S.,Kilic, E.,Lobo, G. J.(2006).Does Recognition versus Disclosure Matter? Evidence from Value-relevance of Banks' Recognized and Disclosed Derivative Financial Instruments.The Accounting Review,81(3),567-588.
  4. Eccher, E.,Healy, P.(2000).Working paper, MIT Sloan School of Management and Harvard Business SchoolWorking paper, MIT Sloan School of Management and Harvard Business School,未出版
  5. Hirst, D.,Hopkins, P.(1998).Comprehensive Income Reporting and Analysts' Valuation Judgments.Journal of Accounting Research,36,47-74.
  6. Jermakowicz, E.,Prather-Kinsey, J.,Wulf, I.(2007).The Value Relevance of Accounting Income Reported by DAX-30 German Companies.Journal of International Financial Management and Accounting,18(3),151-191.
  7. Kozminsky, E.(1977).Altering Comprehension: the Effect of Biasing Titles on Text Comprehension.Memory and Cognition,5,482-490.
  8. Lin, S.,Riccardi, W.,Wang, C.(2012).Does Accounting Quality Change Following A Switch from U.S. GAAP to IFRS? Evidence from Germany.Journal of Accounting and Public Policy,31,641-657.
  9. Lin, Z. J.,Chen, F.(2005).Value Relevance of International Accounting Standards Harmonization: Evidence from A- And B- ShareMarkets in China.Journal of International Accounting, Auditing and Taxation,14,79-103.
  10. Mardini, G. H.,Crawford, Louise,Power, D. M.(2015).Perceptions of External Auditors, Preparers and Users of Financial Statements about the Adoption of IFRS 8: Evidence from Jordan.Journal of Applied Accounting Research,16(1),2-27.
  11. Ohlson, J. A.(1995).Earnings, Book Values, and Dividends in Equity Valuation.Contemporary Accounting Research,11(2),661-687.
  12. Paananen, Mar,Lin, Henghsiu(2009).The Development of Accounting Quality of IAS and IFRS over Time: the Case of Germany.Journal of International Accounting Research,8(1),31-55.
  13. Paglietti, P.(2009).Earnings Management, Timely Loss Recognition and Value Relevance in Europe Following the IFRS Mandatory Adoption: Evidence from Italian Listed Companies.Economia Aziendale Online,1(4),97-117.
  14. Sami, H.,Zhou, H.(2004).A Comparison of Value Relevance of Accounting Information in the Different Segments of the Chinese Stock Market.The International Journal of Accounting,39,403-427.
  15. Schiebel, A.(2007).Working paper, Vienna University of Economics and Business AdministrationWorking paper, Vienna University of Economics and Business Administration,未出版
  16. Tsalavoutas, I.,André, P.,Evans, L.(2012).The Transition to IFRS and the Value Relevance of Financial Statements in Greece.The British Accounting Review,44,262-277.