我國導入國際財務報導準則各階段資訊可比較性之探討

Does IFRS Convergence or Adoption Improve Information Comparability in Taiwan?

本研究以1995年至2014年之台灣上市櫃公司為樣本，探討我國導入國際財務報導準則（以下簡稱IFRS）各階段資訊可比較性之變化。本研究根據我國趨近及直接採用IFRS之過程，將研究期間區分成趨近IFRS前與趨近IFRS後、直接採用IFRS前與直接採用IFRS後四個階段，檢測趨近IFRS前後及直接採用IFRS前後之會計資訊可比較性是否有顯著變化。本研究援引Yip and Young (2012)之作法，分別從相似面及差異面來衡量資訊可比較性。大多數國外文獻指出採用IFRS有助於提升財務報表品質，然而本文實證結果發現，我國會計準則趨近IFRS後，相較於趨近IFRS前，資訊可比較性並未有顯著上升之情形，進一步比較直接採用IFRS前後階段資訊可比較性之變化，亦未得到資訊可比較性有顯著改善之結果。

Using a sample of listed firms in Taiwan from 1995 to 2014, this study investigates whether the International Financial Reporting Standards (IFRS) convergence and adoption influence the information comparability of financial statements. Based on the process of convergence of ROC GAAP with IFRS or direct adoption of IFRS, we divide the test periods into four stages: the periods before and after IFRS convergence, and the periods before and after IFRS adoption. We analyze whether there are differences in information comparability among these stages. We follow Yip and Young (2012) and measure information comparability from two facets of comparability: similarity facet and difference facet. Inconsistent with most prior empirical findings that have shown a higher reporting quality with IFRS adoption, our results reveal no difference in the information comparability of financial statements before and after convergence with IFRS. Further, we observe no significant difference before and after IFRS adoption, regardless of which facets are examined.