臺灣博碩士論文加值系統

金管會於2014年要求上市(櫃)、公開發行公司對使用IFRS 15號公報之影響進行試算評估，並於2017年宣布台灣正式於2018年初開始適用IFRS 15號公報，其影響將包含資產負債表項目及綜合損益表最主要之項目。本研究以(2016年〜2018年)上市櫃公司為研究對象，採用皮爾森(Pearson)相關係數與模型迴歸方法分析來表達實證結果，探討過去會計依據國際會計準則18號公報(IAS 18)與11號公報(IAS 11)規定收入之認列與否，係著重於「重大風險與報酬」移轉之判斷，但，IFRS 15號公報實施後對所有產業收入認列卻著重於新商品或勞務的控制權移轉。
根據本研究的實證結果顯示 , 只有POST(IFRS15) P值 , 對DA盈餘管理有顯著影響 , 表示實施IFRS15號公報後 , 企業會進行盈餘管理行為。但本研究進一步依產業別 , 劃分電子業與非電子業分析 , 其結果得知電子業TREATED合約項目(資產,負債) P值對DA盈餘管理有顯著影響 , 非電子業POST(IFRS15) P值 與POST(IFRS15) ×TREATED之P值對DA盈餘管理有顯著影響 , 對所有產業盈餘管理是否影響進行探討。

In 2014, the Financial Supervisory Commission requested the listing (cabinet) and public offering companies to conduct a trial assessment of the impact of the use of IFRS 15 statement, and in 2017 announced that Taiwan will officially begin to apply IFRS 15 statement in early 2018, the impact of which will include balance sheet items and the most important items of the consolidated income statement. This study looked at public-listed companies between 2016 and 2018. This study used Pearson correlation coefficient and model regression method analysis to express empirical results, and discussed whether income recognition under IAS 18 and IAS 11 was determined by accounting in the past, focusing on "significant risks and compensation" transfer After the implementation of Standard No. 15, the recognition of all industrial income focused on the transfer of control over new goods or services. According to the empirical results of this study, only POST (IFRS15) p-value has a significant impact on DA earnings management, indicating that after the implementation of IFRS 15 statement, enterprises will carry out earnings management behavior. However, this study further divides the electronics industry and the non-electronics industry analysis according to industry, the results show that the p-value of the electronics industry TREATED contract project (assets, liabilities) has a significant impact on DA earnings management, non-electronics industry POST (IFRS15) p-value and POST (IFRS15) × TREATED p-value has a significant impact on DA earnings management, and discusses whether the impact on all industry earnings management is discussed.

研究所學位論文考試審定書 I
摘 要 II
ABSTRACT III
誌 謝 IV
表目錄 VI
圖目錄 VII
一、緒論 1
1. 研究動機與目的 1
二、 文獻回顧與探討 4
1. 文獻回顧 4
2. 文獻探討 4
三、 研究方法 8
1. 研究模型與變數 8
2. 研究期間.資料來源與限制 11
四、 實證結果與分析 12
1. 敍述性統計 12
2. 相關係數分析 13
3. 迴歸分析 15
4. 敏感性測試 17
五、 結論與未來建議 21
1. 研究結論 21
2. 未來建議 21
六、 參考文獻 22

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