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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/53281


    Title: 採用國際會計準則之經濟結果---以倫敦證券交易所AIM市場為例
    Authors: 詹凌菁
    Contributors: 國立政治大學會計學系
    行政院國家科學委員會
    Keywords: 經濟;國際會計準則;經濟;倫敦證券交易所
    IFRS;Accounting quality;Cost of capital;SMEs
    Date: 2009
    Issue Date: 2012-06-26 14:58:46 (UTC+8)
    Abstract: 本計畫主要是在探討採用國計會計準則對中小型企業的影響。儘管目前文獻有許多 關於採用國計會計準則對市場之影響的文章，但是對於採用公司的受益是否一致卻少有 顯著的研究。因此，此計畫的研究發現可以彌補這方面研究的不足。本計畫以在倫敦 AIM 上市的公司做為樣本，來討論在採用國計會計準則之前後，公司會計品質與資本成 本的變化。本實證結果對於會計準則的制定與政策決定上將有重要的意涵。 目前文獻的實證研究發現，採用國際會計準則對資本市場是有助益的，但是卻少有 研究是衡量採用國際會計準則對於中小型企業的影響。規模較小的公司其編制財務報表 的動機與採用國際會計準則的經濟受益可能與大公司有所不一樣。在此顧慮下，國際會 計準則委員會於2007 年2 月公佈一項為中小型企業制定的國際會計準則的草案。為了 顧及採用國際會計準則的成本與助益，此草案建議對中小型企業制定一套簡單化的會計 原則。 從2007 年開始，在AIM 上市的公司必須強制採用國際會計準則。這個情況提供了 一個很好的機會來評估採用國際會計準則對規模較小公司的潛在影響。此計畫之主要研 究方向說明如下: 1) 探討並分析採用國際會計準則對規模較小與成長型公司的成本與助益。 2) 探討在AIM 上市的公司其會計品質在採用國際會計準則之後是否有改 善。 3) 探討在AIM 上市的公司其資本成本在採用國際會計準則之後是否降低。 4) 分析並比較對於遵循國際會計準則有不同動機的公司其會計品質與資本 成本的變化。
    The objective of the project is to investigate the economic consequences of International Financial Reporting Standards (IFRS) adoption for smaller and growing companies. Despite extensive research assessing the potential impact of voluntary or mandatory IFRS adoption to the market, there is little evidence of whether the benefits are distributed equally among all adopted firms. Therefore, the finding of the project fills in this gap in the literature. I examine whether companies listed on London’s Alternative Investment Market (AIM) would benefit from such an accounting regime change by examining their accounting quality and cost of capital in the pre- and post-IFRS periods. The findings would have significant implications to accounting regulation setters and policy makers. Research on the economic consequences of IFRS adoption generally confirms the benefit of IFRS adoption to the market, while relatively few evaluate the potential impact of IFRS adoption for small and medium-sized businesses. The incentives of financial reporting and economic benefit of adopting IFRS for smaller firms may differ from larger companies. The International Accounting Standard Board issued an Exposure Draft of International Financial Reporting Standards for small and medium-sized firms in February 2007. The proposed IFRS for small and medium-sized enterprises is a simplified set of accounting principles to address the cost and benefit concerns. From January 2007, IFRS became mandatory for firms listed on AIM. This provides a unique setting to assess the potential impact of IFRS for smaller companies. The main research directions of this project are as follows: 1) Discuss and analyze the cost and benefit of IFRS adoption for smaller and growing firms. 2) Investigate whether the quality of accounting for AIM firms improves after the adoption of IFRS. 3) Investigate whether AIM firms incur lower costs of capital after the adoption of IFRS 4) Analyze and compare the quality of accounting and cost of capital of firms with different incentives to comply with IFRS.
    Relation: 應用研究
    學術補助
    研究期間:9808~ 9907
    研究經費:604仟元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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