林嬋娟2006-07-262018-06-292006-07-262018-06-292002http://ntur.lib.ntu.edu.tw//handle/246246/18406國際會計調和常見的爭議課題為採 用國際會計準則是否可提升財務報表 之可比較性及盈餘品質？本研究檢視6 個亞洲新興資本市場在採用國際會計 準則後，其對於可比較性及盈餘品質所 造成的影響。本研究利用盈餘與價格乘 數及帳面價值與市值比，檢視採行國際 會計準則後，可比較性是否有所改進； 此外，本研究以會計資訊攸關性作為盈 餘品質的指標，利用12 個月長窗期報 酬對盈餘及盈餘改變之迴歸分析，以檢 視採用國際會計準則前後之盈餘品質是否顯著不同。研究結果顯示，6 個亞洲新興市場在 採用國際會計準則後之後，其會計資訊 的可比較性及盈餘品質並未顯著的改 善。本研究結果基本上與Ball, Robin and Wu (2000)所獲得的結論一致。該 研究認為，一個國家即使採用國際會計 準則，但卻未改善其經濟、法律及政治 等相關制度，則其會計品質將無法提升。Whether comparability and earnings quality can increase after a country adopts International Accounting Standards (IASs) has long been one of the international accounting harmonization debates. In this study, the debate was investigated by using the data from six Asian emerging markets, which have adopted IASs in mid 1990s. Both earnings/price and book-to-market ratios were adopted to examine whether comparability has been improved. Furthermore, value relevance of accounting information is considered as an indicator of earnings quality. A regression model of 12-month stock returns on the contemporaneous level and change in earnings was used to measure the earnings quality. The empirical results show that no significant improvement in the comparability and earnings quality has been found in the six Asian emerging markets after their adoption of IASs. Our results are basically consistent with those reported by Ball, Robin and Wu (2000). They concluded that the earnings quality may not be improved in a country with poor economic, legal and political environment even the IASs are adopted.application/pdf194546 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所亞洲新興市場國際會計準則盈餘品質可比較性Asian emerging market, International Accounting StandardsEarnings qualityComparabilityreporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18406/1/902416H002010.pdf