English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109948/140897 (78%)
Visitors : 46072399      Online Users : 712
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97173


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/97173


    Title: 無形資產資本化與財務分析師盈餘預測誤差之關聯性：論IFRS3與IAS38公報之影響
    Other Titles: The Relationship Between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors: The Effect of IFRS 3 and IAS 38
    Authors: 林囿成;楊朝旭;孫文琦;邱美鳳
    Lin, Yu-Chen;Young, Chaur-Shiuh;Sun, Wen-Chi;Chiu, Mei-Feng
    Keywords: 無形資產;分析師盈餘預測誤差;企業合併;盈餘管理
    Intangible assets;Analysts’ earnings forecast errors;Business combinations;Earnings management
    Date: 2015-07
    Issue Date: 2016-06-01 14:27:30 (UTC+8)
    Abstract: 本研究旨在探討亞洲十個主要國家採用IFRS 3企業合併公報與IAS 38無形資產公報後，公司所提供的無形資產資本化資訊是否能提升財務分析師的預測準確度。其次，本研究亦進一步探討IFRS 3與IAS 38公報之影響幅度，是否決定於以下幾項因素：無形資產密集度、法系、法律執行力及盈餘管理程度。研究結果發現，亞洲企業採用IFRS 3與IAS 38公報後，財務分析師之盈餘預測誤差並未隨無形資產資本化比率愈高而降低。進一步實證分析則顯示，總潛在無形資產愈高的企業、處於習慣法系國家或盈餘管理程度較低之國家的企業，其依據IFRS 3與 IAS 38公報規定所提供的無形資產資本化資訊，可顯著降低財務分析師盈餘預測誤差。整體而言，本研究之結果隱含採用IFRS 3與IAS 38公報之效益，視公司特徵及國家層級的制度面因素差異而有所不同。 關鍵詞：
    This study examines whether the information on capitalization of intangible assets improves the precision of analysts’ forecasts after the adoption of IFRS 3 and IAS 38 for Asian firms. In addition, we investigate whether the forecast relevance of intangible assets information guided by IFRS 3 and IAS 38 depends on the level of a firm’s total potential intangible assets, origins of law, the level of law enforcement, and the level of earnings management. Our empirical results show that, on average, the adoption of IFRS 3 and IAS 38 does not significantly influence the relationship between the capitalization of intangibles and analysts’ earnings forecast errors. However, a further analysis indicates that the capitalization of intangibles following the rules of IFRS 3 and IAS 38 significantly improves analysts’ earnings forecast accuracy for firms with higher level of underlying intangible assets, firms domiciled in common law countries, and firms that are less suspected of earnings management. Taken together, these results imply that firm characteristics and country-level institutional factors are important determinants of the benefits from adopting IFRS 3 and IAS 38.
    Relation: 會計評論, 61,37-76頁
    International Journal of Accounting Studies
    Data Type: article
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File SizeFormat
    61(37-76).pdf399KbAdobe PDF2648View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback