Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 張瑀珊 | en_US |
dc.contributor.author | Yu-Shan Chang | en_US |
dc.date.accessioned | 2015-01-12T12:53:21Z | - |
dc.date.available | 2015-01-12T12:53:21Z | - |
dc.date.issued | 2014-10-01 | en_US |
dc.identifier.issn | 1023-9863 | en_US |
dc.identifier.uri | http://hdl.handle.net/11536/107940 | - |
dc.description.abstract | 本研究旨在探討2009年1月1日起適用之財務會計準則第十號公報之修正,是否影響財務報表之價值攸關性。實證樣本包含實施公報前(2004年至2007年)與實施公報後(2009年至2012年)之所有一般產業之上市與上櫃公司共6,944筆觀察值。實證結果發現,實施新公報後,因銷貨成本包含銷售商品成本以外之其他資訊,使損益表相關資訊之價值攸關性下降,整體之財報價值攸關性也下降。亦即新公報之規範下,投資人被損益科目分類所影響,而無法作出適當之調整。 | zh_TW |
dc.description.abstract | This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the value-relevance of the profit or loss accounts classification. The empirical sample consists of 6,944 firm-year observations for firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004 to 2012. The empirical result shows: Because cost of goods sold includes other information, the new SFAS No.10 declines the value-relevance of the cost of goods sold. The investors cannot make the appropriate adjustments, affected by the profit and loss account classification. | en_US |
dc.subject | 十號公報 | zh_TW |
dc.subject | 價值攸關性 | zh_TW |
dc.subject | 銷貨成本 | zh_TW |
dc.subject | new SFAS No.10 | zh_TW |
dc.subject | value relevance | zh_TW |
dc.subject | cost of goods sold | zh_TW |
dc.title | 存貨財會準則公報修訂對財報價值攸關性之影響 | zh_TW |
dc.title | The Effect of the Revision of New SFAS No. 10 on the Value Relevance of Financial Reporting | en_US |
dc.identifier.journal | 管理與系統 | zh_TW |
dc.identifier.journal | Journal of Management and Systems | en_US |
dc.citation.volume | 21 | en_US |
dc.citation.issue | 4 | en_US |
dc.citation.spage | 641 | en_US |
dc.citation.epage | 666 | en_US |
dc.contributor.department | Institute of Business and Management | en_US |
dc.contributor.department | 經營管理研究所 | zh_TW |
Appears in Collections: | Journal of Management and System |
Files in This Item:
If it is a zip file, please download the file and unzip it, then open index.html in a browser to view the full text content.