台灣金融監督管理委員會(簡稱金管會)於2014年，要求在台灣的上市上櫃公司與公開發行公司在使用IFRS 15號公報的影響進行試算評估，並且於2017年正式宣布台灣於2018年初起，正式採用IFRS 15號公報，採用後不僅改變認列與衡量之規定，對於揭露與表達有著大幅度的改變，過去在收入揭露的規定有限，但在IFRS 15公報則以20條規定來要求，各種與客戶合約收入相關的揭露，就連期中的財務報表都嚴格規定應揭露收入的細分資訊。
本研究將股票報酬率(RET)作為應變數，並將本國上市(櫃)企業分類為採用IFRS 15之前(2017年)與之後(2018年)，利用模型探討在採用IFRS 15後對企業股票報酬率之影響，實證結果發現，在實施IFRS 15後，確實會對股票報酬率(RET)有顯著影響，證實了在採用IFRS 15後，企業的股票報酬確實有受到顯著的負向影響。

In 2014, Financial Supervisory Commission R.O.C.(Taiwan)(FSC) required listed OTC companies and publicly issued companies in Taiwan to conduct a trial evaluation of the impact of using IFRS No. 15, and in 2017 it officially announced that Taiwan will start from the beginning of 2018. The official adoption of IFRS No.15 has not only changed the requirements for recognition and measurement, but also significantly changed the disclosure and expression. In the past, there were limited regulations on income disclosure, but in IFRS No.15, disclosures related to revenue from contracts with customers, even the interim financial statements are strictly required to disclose the breakdown of revenue.
This study uses the return on stock (RET) as a variable, and classifies the domestic listed (cabinet) enterprises into before (2017) and after (2018) adopting IFRS 15, and uses the model to explore the impact of stock returns on companies after adopting IFRS 15. The empirical results show that after the implementation of IFRS 15, it will indeed have a significant impact on the return on stock (RET), which confirms that after the adoption of IFRS 15, the return on stock of enterprises has indeed been significantly affected, which is consistent with this study. hypothesis is consistent.

摘要 i
Abstract ii
誌謝 iii
表目錄 v
圖目錄 vi
壹、緒論 2
1.1 研究動機與目的 2
1.2 研究流程 3
貳、文獻回顧與探討 5
2.1 IFRS 15簡介 5
2.2 文獻探討 5
參、研究方法 8
3.1 樣本期間與樣本選取 8
3.2 實證模型與變數 8
肆、實證結果與分析 11
4.1 敘述性統計 11
4.2 相關性分析 14
4.3 迴歸分析 21
4.4 以產業別進一步之Difference in Difference分析 23
伍、結論與建議 25
陸、參考文獻 26

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