The Effect of IFRS Adoption on the Informativeness of Accounting Earnings

• Main Authors: CHEN, YI-LING, 陳憶玲
• Other Authors: SHIUE, MIN-JENG
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/96190257364079471022

碩士 === 輔仁大學 === 會計學系碩士班 === 103 === With the trend towards adoption of International Financial Reporting Standards (IFRS) in the international capital markets, IFRS has recently become virtually global accounting standards. Beginning from 1 January 2013, companies listed on the Taiwan Stock Exchange and the GreTai Securities Market are required to prepare their financial reports in full compliance with IFRSs. The purpose of this research is to examine the price and earnings relation before and after the implementation of IFRS. Research sample were collected from the publicly traded companies in Taiwan from 2011 to 2014. The model developed by Ohlson (1995) was used to test our conjesture. This study found that earnings could transfer more information to price after the implementation of IFRS.