IFRS下合併報表編製能力、程序對會計資訊品質之影響與探討

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > Electronic Thesis & Dissertation > Item 987654321/71471

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/71471

Title:	IFRS下合併報表編製能力、程序對會計資訊品質之影響與探討
Authors:	李佳璋;Li,Chia-Chang
Contributors:	企業管理學系
Keywords:	合併報表編製能力;合併報表編製程序;會計資訊品質;Ability of the preparation of the consolidated financial statements;Preparation of consolidated financial statements procedures;Quality of accounting information
Date:	2016-06-27
Issue Date:	2016-10-13 13:06:51 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究為探討在IFRS環境下，合併報表編製能力包含資訊整合、一致性處理與組織成員與流程三大能力，對合併報表編製程序下之各項編製程序有所影響，進而對公司會計資訊品質之影響。經問卷統計發現，合併報表編製能力對其編製程序之達成度有所影響，同時影響到會計資訊品質，使合併報表之編製能力對於合併財務報表之資訊品質具有關鍵性影響。;This study is to explore the ability of the preparation of the consolidated financial statements includes information integration, process consistency and organization and process capability, have an impact on the consolidated financial statements programmed under the programming, and thus affect the company′s accounting information quality. Statistics found by the survey, the preparation of the consolidated financial statements have an impact on its ability to achieve the degree of programming, while affecting the quality of accounting information, the ability to make the preparation of the consolidated financial statements of the consolidated financial statements for the quality of information that it has a crucial impact.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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