Fair value or cost-based model? Drivers of choice for accounting method of investment properties.

• Main Authors: Tseng, Te-Wei, 曾德瑋
• Other Authors: 薛敏正
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/52511882499747594242

碩士 === 國立臺北大學 === 會計學系 === 103 === This study investigated the investment property continued after the accounting measure of the fair value method or the cost basis of the deciding factor. This part to accounting choice theory is discussed based on the development of hypotheses, expected debt ratio, size and market value net worth ratio and whether the use of having a correlation between the fair value and the consideration of our ownership structure is more special than the included control seats as experimental variables. 2014 for the first time adoption of IAS 40, sample selection for listed and OTC has recognized investment property of the company, the number of samples in which the fair value accounting method adopted a total of 25 pens. In this study, logistic regression test, the empirical results for the debt ratio and the ratio of seats to control the level of statistical significance, supporting the hypothesis, some accounting theory and equity selection determines the structure and the accounting treatment of investment property with a correlation between the factors. Decided to study abroad for the past investment property accounting treatment of factors, display size and price ratio as the main determinant of the net, while the debt ratio is Africa, there are considerable differences between the degree of empirical results this Research.