| Summary: | 碩士 === 國立中央大學 === 企業管理學系 === 104 === The adoption of International Financial Reporting Standards (IFRS) will increase the accounting disclosure of financial reporting, and contribute to globalization. IFRS and Generally Accepted Accounting Principles (GAAP) are mainly different from accounting policy disclosure, which provide more information to users .This study investigate the influential factors of accounting policy disclosure by using the questionnaire survey of listed companies, OTC companies and emerging stock companies. Besides, this study refer the published financial data from Taiwan Economic Journal of these companies. The main purpose of this research plan is to explore the relevance between accounting policy disclosure, IFRS information quality and the cost of equity capital. The empirical results show the accounting policy disclosure and IFRS information quality presented a significant positive correlation. It means that increase accounting policy disclosure, resulting in the higher IFRS information quality. The empirical results show the accounting policy disclosure and the cost of equity capital presented a significant negative correlation. It means that increase the accounting policy disclosure, resulting in the lower cost of equity capital. The empirical results show the IFRS information quality and the cost of equity capital presented a significant negative correlation. It means that increase the IFRS information quality, resulting in the lower cost of equity capital.
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