| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 100 === Because of fully adoption IFRS from year 2013 in Taiwan, Taiwan listed firms must disclose the adjustment of accounting change from ROC GAAP to IFRS in their Consolidated Financial Report of the first quarter, year 2012, which provide an opportunity to examine the investors’ reaction to the adjustment information of accounting change from ROC GAAP to IFRS and the determinant factors of the adjustment of accounting change. This study expects that the conversion of ROC GAAP to IFRS would cause the changes of the assets, debt, shareholders' equity and earnings on financial reporting that will finally affect investors’ stock-valuation decision.
This study finds that, for the listed companies, investors are significantly positively react to adjustments of accounting change in shareholders' equity. In addition, adjustments of accounting change in shareholders' equity are significantly positive-related to the number of remitted items of the IFRS 1.
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