產品保固負債準備與值攸關性

Product Warranty Provision and Value-relevance

本研究探討我國上市槓公司自2013年起採用國際會計準則第37號公報「負債準備、或有負債及或有資產」，揭露產品保固負債準備訊息，其與其它負債對公司市場價值影響是否存在差異？研究期間則涵蓋2013年第一季至2014年第二季之上市櫃公司。本研究實證結果顯市，在控制產品品質下，產品保固負債準備與其它負債二者對公司市場價值之影響並不相同。

This study investigates the market valuation of product warranty provision under IAS 37'Provisions, Contingent Liabilities and Contingent Assets', which has been adopted by Taiwan publicly traded companies since 2013. Drawing on data from Taiwan-listed and over-the-couter cpmpanies during the period from first quarter of 2013 to second quarter of 2014, we examine whether the capital market interprets differently between warranty provisions and other liabilities.