标题: | 存货准则变动对企业存货管理决策之影响 Influence of Changes in IAS 2 Inventories on Corporate Inventory Management Decisions |
作者: | 颜信辉 张瑀珊 陈慧玲 Sin-Hui Yen Yu-Shan Chang Hui-Ling Chen |
关键字: | 存货准则公报;存货管理;存货生产决策;IAS 2 Inventories;Inventory Management;Inventory Production Policy |
公开日期: | 1-七月-2019 |
出版社: | 国立交通大学经营管理研究所 Institute of Business and Magement, National Chiao Tung University |
摘要: | 本文旨在探讨台湾上市柜公司于存货准则公报修订后,是否会改变其存货管理之决策。本研究利用存货准则变动前后各三年之资料,以存货二项特性(重大性及稳定性)加以区分。实证发现,对于存货较重大及稳定性较低之企业,于准则修正后,更会降低存货生产之数量以因应新准则对财报之影响;此外,本文也发现,企业之生产策略会考量存货跌价损失及回升利益之波动程度,在价值波动大之企业会有较保守的存货生产政策。整体而言,透过本文结果可知企业会配套调整其存货生产政策来因应存货准则之修订。由于存货准则之变动更突显存货对财报损益数字之影响,本研究结果支持受存货特性影响较大之企业(重大性高及稳定性低者),会因此更加重视合适存货水准控管之正面效果。本研究之贡献在于透过二种不同存货特性剖析财会准则与企业存货管理决策之关系,发现财会准则公报之修正会导致企业配套调整存货生产决策,提出台湾研究关于准则变动与管理策略关系之本土实证发现。 The objective of this study was to investigate whether revisions to inventory accounting standards have changed the inventory management decisions of publicly traded companies in Taiwan. This study employed data from the three years before and after changes in inventory accounting standards. The data involved two major characteristics of inventories (materiality and stability). The empirical results indicated that firms with high materiality and low stability in their inventories reduced the quantity of inventory production after revisions to inventory accounting standards to cope with the impact of the new standards on financial reporting. This study also found that corporate production strategies take into account the fluctuation in inventory losses from falling prices and gains from price recovery. Firms with greater price fluctuations adopted more conservative inventory production policies. On the whole, the results of this study show that firms adjusted their inventory production policies in response to revisions to inventory accounting standards. Due to the fact that revisions to inventory accounting standards highlight the influence of inventories on figures in financial statements, the results of this study support that firms which inventories have greater impact on (high materiality and low stability) attach more importance to the positive effects of suitable inventory management. The contributions of this study lie in its use of two different inventory characteristics to analyze the relationships between accounting standards and corporate inventory management decisions, its discovery that revisions to inventory accounting standards cause firms to adjust their inventory production policies, and its presentation of empirical findings regarding the relationship between revisions to inventory accounting standards and management strategies in Taiwan. |
URI: | http://dx.doi.org/10.29416/JMS.201907_26(3).0001 http://hdl.handle.net/11536/154706 |
ISSN: | 1023-9863 |
DOI: | 10.29416/JMS.201907_26(3).0001 |
期刊: | 管理与系统 Journal of Management and Systems |
Volume: | 26 |
Issue: | 3 |
起始页: | 271 |
结束页: | 292 |
显示于类别: | Journal of Management and System |