| Summary: | 碩士 === 南臺科技大學 === 會計資訊系 === 103 === This thesis is concerned about whether IFRS can supply more information than ROC GAAP or not, when the accounting information is comparable.
There are over 120 countries in the world using IFRS, as a result of the trend all over the world. The R.O.C will entirely adopt IFRS in 2015. Most of former researches focus on what IFRS emphasizes, such as comparability, but this thesis is based on widely accepted measure models to compare the ROC GAAP in Taiwan with IFRS in B shares of China between 2007 and 2012.
This thesis confirms IFRS not only to enhance comparability of the accounting information, but also to improve predictive ability of net income for the operating cash flow in the future. To supply more reasonable accruals, but the value relevance of IFRS is poorer than ROC GAAP. In other words, IFRS can improve the quality of information, however, the market investors don’t have to focus on the accounting information of IFRS to make decisions. For example, the investors are more concerned about government policies in China rather than accounting reports.
The results of the study demonstrated the ROC GAAP, which has poorer predictive ability to the operating cash flow in the future and less reasonable accruals. It is the trend to adopt of IFRS, the IASB also agrees to adjust some guidelines to comply with the status of individual country within a reasonable range. We expect TIFRS can give us right direction that we can prepare financial statement fairly and relevantly in future researches.
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