導入國際財務報導準則對財務報表可比較性之影響──2010與2013版本間之比較

The Effect of IFRS Adoption on Financial Statement Comparability: A Comparison of IFRS 2010 and IFRS 2013

本研究主旨在探討台灣實施二階段不同版本國際財務報導準則（IFRSs），是否如主管機關預期，隨著IFRSs版本升級，2013年版較2010年版對財務報表可比較性提高。研究樣本選自2013年至2016年間上市櫃公司，並參考De Franco, Kothari and Verdi（2011）衡量財務報表可比較性之方法進行實證研究。實證結果發現，在實施2013年版IFRSs後，財務報表可比較性較2010年版IFRSs提高。 This study aims to explore Taiwan's implementation of the two-phase International Financial Reporting Standards (IFRSs), and to investigate whether the revising IFRS from 2010 edition to 2013 edition helps improve the comparability of financial statements, as is expected by the authorities and regulators concerned. Using the research sample of Taiwan listing companies from 2013 to 2016, the study employs the financial statement comparability measure developed by De Franco, Kothari, and Verdi (2011). The empirical results confirm that IFRS in 2013, after implementation, helps enhance the comparability of financial statements.

This study aims to explore Taiwan's implementation of the two-phase International Financial Reporting Standards (IFRSs), and to investigate whether the revising IFRS from 2010 edition to 2013 edition helps improve the comparability of financial statements, as is expected by the authorities and regulators concerned. Using the research sample of Taiwan listing companies from 2013 to 2016, the study employs the financial statement comparability measure developed by De Franco, Kothari, and Verdi (2011). The empirical results confirm that IFRS in 2013, after implementation, helps enhance the comparability of financial statements.