A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS
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...
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ndltd-TW-100FJU003850412015-10-13T21:12:10Z http://ndltd.ncl.edu.tw/handle/65819744787642928736 A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS IFRS差異調整數之股價反應與影響因素之探討 Hsu, Chihwei 許志偉 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. Fan, Hungshu 范宏書 2012 學位論文 ; thesis 78 zh-TW |
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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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author2 |
Fan, Hungshu |
author_facet |
Fan, Hungshu Hsu, Chihwei 許志偉 |
author |
Hsu, Chihwei 許志偉 |
spellingShingle |
Hsu, Chihwei 許志偉 A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS |
author_sort |
Hsu, Chihwei |
title |
A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS |
title_short |
A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS |
title_full |
A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS |
title_fullStr |
A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS |
title_full_unstemmed |
A study on the Stock Market Reaction to the adjustment of Accounting Change from ROC GAAP to IFRS |
title_sort |
study on the stock market reaction to the adjustment of accounting change from roc gaap to ifrs |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/65819744787642928736 |
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