Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/48914
|
| Title: | 保險合約會計處理對壽險業之影響─以歐盟實施IFRS為例
The influence of insurance contracts accounting on life insurance industry─ based on European union adopting IFRS |
| Authors: | 江蕙伶 |
| Contributors: | 許崇源
王儷玲
江蕙伶 |
| Keywords: | IFRS
盈餘波動
資金成本
投資配置
審計成本
資訊揭露成本
IFRS
earning volatility
cost of capital
investment allocations
audit cost
information disclosure cost |
| Date: | 2009 |
| Issue Date: | 2010-12-08 01:53:06 (UTC+8) |
| Abstract: | 歐盟保險業者於2005年開始，將強制採用IFRS之相關規定。而過去IFRS對於保險業之影響主要以理論探討為主，因此本研究以歐盟壽險業為主要研究對象，探討IFRS適用對壽險業之影響。研究結果發現歐洲壽險業者於適用IFRS後，整體而言的確對於其盈餘波動程度產生正向影響；在資金成本方面則為負向之影響。有關投資配置之影響部分，IFRS之實施對於壽險業者之投資決策並未產生顯著之影響。另一方面，壽險業者之審計公費有降低之趨勢，但其資訊揭露成本有顯著增加之趨勢存在。
Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European Union insurance industry. In the past, the influences of IFRS on the insurance business primarily take the theory discussion. The study takes the European Union life insurance industry as the main objects of study, trying to discuss what the influences of life insurance industry to adopt IFRSs. The study finds that after European Union life insurance industry adopting IFRS, the earning volatility increase and cost of capital would decrease. But in the investment allocations, the influences of IFRS are not significant. In the other hand, audit cost would decrease and information disclosure cost would increase. |
| Reference: | 中文部分：
林慧玲，2005，代理成本、盈餘屬性與資金成本之關係，輔仁大學會計學系碩士在職專班未出版之碩士論文。
財團法人中華民國會計研究發展基金會，2009，保險合約之會計處理準則，財務會計準則公報第40號。
許淑琇，2004，非審計公費及審計公費與財務報表品質之關聯性研究，國立政治大學會計學系未出版之碩士論文。
許敬撰，2007，公司規模、舉債程度、經營績效與智慧資本資訊揭露程度關係之研究-以台灣上市公司為例，國立中正大學企業管理學系未出版之碩士論文。
英文部分：
Barth, M. E., W. R. Landsman, and M. H. Lang. 2007. International Accounting Standards and Accounting Quality. Available at SSRN: http://ssrn.com/abstract=688041
Beltratti, A., and G. Corvino. 2007. Potential Drawbacks of Price-based Accounting in the Insurance Sector. The Geneva Papers on Risk and Insurance：Issue and Practice 32 (April)：163-177.
Callao S. , J. I. Jarne, and J. A. La´ınez. 2007. Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation 16：148–178.
Carmona, S., and M. Trombetta. 2008. On the Global Acceptance of IAS/IFRS Accounting Standards: the Logic and Implications of the Principles-based System. Journal of Accounting and Public Policy 27 (Nov/Dec)：455-461.
Christensen, H. B., E. Lee, and M. Walker. 2008. Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption? Available at SSRN: http://ssrn.com/abstract=1013054
67
Cowen, S.S., L.B. Ferreri, and L.D. Parker. 1987. The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology and Frequency-Based Analysis. Accounting, Organizations and Society 12 (2)：111-122.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review 70 (April): 193-225.
Dickinson, G., and P. M. Liedtke. 2004. Impact of a Fair Value Financial Reporting System on Insurance Companies：A Survey. The Geneva Papers on Risk and Insurance: Issues and Practice 29 (July)：540-581.
Engelander, S., and J. Kolschbach. 2006. A Reliable Fair Value for Insurance Contracts. The Geneva Papers on Risk and Insurance :Issue and Practice 31 (July)：512-527.
Frankel, R., Marilyn, J., & Nelson, K. 2002. The Relations between Auditors’ Fee for
Nonaudit Services and Earnings Management. The Accounting Review 77(1) : 71-105.
Gul, F.A., Chen, C.J.P., Tsui, J.S.L. 2003. Discretionary Accounting Accruals, Managers` Incentives and Audit Fees. Working paper, City University of Hong Kong - Department of Accountancy.
Hossian, M., L.M. Tan and M. Adams. 1994. Voluntary Disclosure in an Emerging Capital Market: Some Empirical Evidence from Companies Listed on the Kuala Lumpur Stock Exchange. International Journal of Accounting 29 : 334-351.
International Accounting Standards Board. 2004. Insurance Contracts. International Financial Reporting Standard 4.
International Accounting Standards Board. 2007. Discussion Paper：Preliminary Views on Insurance Contracts.
Jeanjean, T., and H. Stolowy. 2008. Do Accounting Standards Matter? An Exploratory Analysis of Earnings Management before and after IFRS Adoption. Journal of Accounting and Public Policy 27 (Nov/Dec)：480-494.
Jermakowicz, E. K. 2004. Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe 1：51–70.
68
Kasanen, E., J. Kinnunen, and J. Niskanen. 2000. Dividend-based Earnings Management: Empirical Evidence from Finland. Available at SSRN: http://ssrn.com/abstract=55494.
Matsumoto, D. 2002. Management’s Incentives to Avoid Negative Earnings Surprise. The Accounting Review 77 (3) : 483-514.
Meyer, L. 2005. Insurance and International Financial Reporting Standards. The Geneva Papers on Risk and Insurance：Issue and Practice 30 (January)：114-120.
Post, T., H. Grundl, L. Schmidl, and M. S. Dorfman. 2007. Implications of IFRS for the European Insurance Industry-Insights from Capital Market Theory. Risk Management and Insurance Review 10 (Fall)：247-265.
Schiebel, A. 2006. Value Relevance of German GAAP and IFRS Consolidated Financial Reporting: An Empirical Analysis on the Frankfurt Stock Exchange. Available at SSRN: http://ssrn.com/abstract=916103.
Swiss Re. 2004. The Impact of IFRS on the Insurance Industry. http://media.swissre.com/documents/sigma7_2004_en.pdf
Tendeloo, B. V., and A. Vanstraelen. 2005. Earnings Management under German GAAP versus IFRS. European Accounting Review 14(1)：155–180.
Verma, A. 2009. The Future of Insurance Accounting：Implications for the U.S. Insurance Business. The CPA Journal 79 (January)：66-68. |
| Description: | 碩士
國立政治大學
會計研究所
97353037
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097353037 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
There are no files associated with this item.
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
