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dc.contributor.author張瑀珊en_US
dc.contributor.authorYu-Shan Changen_US
dc.date.accessioned2015-01-12T12:53:21Z-
dc.date.available2015-01-12T12:53:21Z-
dc.date.issued2014-10-01en_US
dc.identifier.issn1023-9863en_US
dc.identifier.urihttp://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.abstractThis 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.subjectnew SFAS No.10zh_TW
dc.subjectvalue relevancezh_TW
dc.subjectcost of goods soldzh_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.titleThe Effect of the Revision of New SFAS No. 10 on the Value Relevance of Financial Reportingen_US
dc.identifier.journal管理與系統zh_TW
dc.identifier.journalJournal of Management and Systemsen_US
dc.citation.volume21en_US
dc.citation.issue4en_US
dc.citation.spage641en_US
dc.citation.epage666en_US
dc.contributor.departmentInstitute of Business and Managementen_US
dc.contributor.department經營管理研究所zh_TW
Appears in Collections:Journal of Management and System


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