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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/135146


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135146


    Title: IFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan
    採行國際財務報導準則對盈餘品質與投資效率之影響：以日本為例
    Authors: 潘健民
    Pan, Chien-Min
    杜榮瑞
    Duh, Rong-Ruey
    廖芝嫻
    Liao, Chih-Hsien
    滝西敦子
    Takinshi, Atsuko
    Contributors: 會計系
    Keywords: IFRS adoption;earnings quality;investment efficiency;institutional change
    採行國際財務報導準則;盈餘品質;投資效率;體制變動
    Date: 2020-12
    Issue Date: 2021-05-26 10:32:55 (UTC+8)
    Abstract: This paper examines the effects of the adoption of International Financial Reporting Standards (IFRS) on Japanese firms` earnings quality and investment efficiency. We use a sample of Japanese firms listed on the Tokyo Stock Exchange (TSE) that voluntarily adopted IFRS during the period of 2010- 2016. After controlling for self-selection bias using propensity score matching, we find that, relative to non-adopters, firms adopting IFRS have higher earnings quality in the post-adoption period, as measured by lower discretionary accruals and less income smoothing. In addition, IFRS-adopting firms have better investment efficiency, as evidenced by their lower over-investment and lower underinvestment. Our study provides evidence of a reduction in information asymmetry after a switch from domestic accounting standards to IFRS in a country that underwent an institutional shift within a context of traditional cultural values.
    本文旨在探討日本企業於自願採行國際財務報導準則後，對其盈餘品質與投資效率之影響。我們以在東京證券交易所上市並在2010-2016年期間自願採行國際財務報導準則的日本公司為樣本，以傾向分數配對法（propensity score matching）進行分析，實證結果顯示，相較於未採行國際財務報導準則的日本企業，自願採行國際財務報導準則的日本公司在採行後有較低之裁決性應計數與較低之盈餘平穩化，顯示其盈餘管理程度下降；另外本文亦發現，過度投資與投資不足的現象減少，顯示採行國際財務報導準則之後，企業之投資效率也有改善。本文提供證據說明對於經歷體制改變又存在既有文化價值的國家而言，採行國際財務報導準則能減少資訊不對稱。
    Relation: Taiwan Accounting Review, 16卷2期, 219 - 257
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6538%2fTAR.202012_16(2).0002
    DOI: 10.6538%2fTAR.202012_16(2).0002
    Appears in Collections:[會計學系] 期刊論文

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