財團法人會計研究發展基金會公佈修訂之財務會計準則公報第10號「存貨之會計處理準則」，如期於98年開始實施，市場普遍認為對於產業影響重大，適用初期將造成公司提列鉅額的存貨損失及毛利率明顯下滑的壓力。 本研究主題為「宣告實施新10號存貨公報之股價異常報酬探討」，研究該事件之發布是否對股價產生異常報酬；其次，98年正式上路後，企業第一季財務報表揭露之毛利率是否亦受影響，做進一步追蹤與探討。 綜合以上論述，本研究所得之結論如下： 一、整體樣本於宣告「實施新10號存貨公報」等事件日均有明顯效果，顯示本公報的修訂受到矚目。 二、「新10號存貨公報」的實施與適用後，對企業揭露首季財務報表之衝擊程度依存貨比重及產業特性而有所不同。The new Statement of Financial Accounting Standards（SFAS）No.10 declared by the Accounting Research and Development Foundation（ARDF）has taken effect in 2009. The new SFAS No.10 is expected to make a great impact on inventories and to cause the gross margin rate to descend. This research topic 『The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10』 studies whether this event has abnormal returns. In addition, this thesis also discusses the impact on the gross margin rate in the financial statement of the first quarter after the new SFAS No.10 taken effect in 2009. In brief, this research concludes as follows： 1. The research shows that the legislation of the new SFAS No.10 caught lots of attention. 2. The impact suffered from the adoption of the new SFAS No.10 is different, depending upon each company’s inventories ratio and industry characteristic.
