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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68302


    Title: IFRS收入認列對會計資訊品質之影響
    Authors: 林筱嵐;Lin,Hsiao-lan
    Contributors: 企業管理學系
    Keywords: 國際會計報導準則;會計資訊品質;收入認列;IFRS;International Financial Reporting Standards;Qualitative of Accounting Information;Revenue Recognition
    Date: 2015-07-29
    Issue Date: 2015-09-23 11:15:12 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 隨著資本市場的高度全球化,為了減少企業跨國發展之障礙,各國會計準則開始朝向趨同化發展,由國際會計準則委員會(IASB)所制定的國際財務報導準則(IFRS),目標為發展一套全球通用之會計準則,目前一共有140個國家計畫或實際採用IFRS,台灣也於2013年起直接採用IFRS取代GAAP。而會計資訊品質是否在採用IFRS之後有所增加,也是各國學者近年來研究的主題之一,又收入(Revenue)之認列是財務報表中的重要指標,也為容易產生爭議之處,收入認列在台灣近年來經歷FAC#32、IAS#18、以及未來即將實施的IFRS#15的不同準則改變,本研究探討企業在因應IFRS收入認列的會計處理之影響程度是否會影響會計資訊品質,包括基礎品質及強化品質。於2015年發放問卷調查台灣企業之IFRS轉換情形,進行迴歸分析後發現:IFRS收入認列之會計處理影響對於會計資訊品質、基礎品質及強化品質皆有正向顯著影響,另對於IFRS收入認列之會計處理影響程度進一步作分群,進行單因子變異數分析後發現:IFRS收入認列之會計處理影響程度高低對於會計資訊品質及強化品質有正向顯著關係,得出結果為IFRS收入認列之會計處理影響程度越高,會計資訊品質也越高。;Taiwan adopted IFRS in 2013, before that Taiwan used GAAP and converged IFRS since 1999. The paper want to know if accounting uality changed after adopting IFRS, and considering the importance of revenue in financial report, this paper focus on the level of revenue recognition changed, to see if accounting quality changed.
    The method of research is Questionnaire Survey, and using one-way ANOVA and simple regression to analysis the data. Both of the results of one-way ANOVA and simple regression are significant.
    The results revealed that accounting information quality and the effect of revenue when adopting IFRS has positive relationship. This indicated the more revenue recognition changed, the more accounting information quality improved.
    Appears in Collections:[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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