教師資料查詢 | 類別: 會議論文 | 教師: 顏信輝 YEN, SIN-HUI (瀏覽個人網頁)

標題:財務報表報導格式對非專業投資人判斷之影響以綜合淨利資訊為例
學年94
學期2
發表日期2006/05/05
作品名稱財務報表報導格式對非專業投資人判斷之影響以綜合淨利資訊為例
作品名稱(其他語言)Effects of Financial-Statement Presentation Format on Nonprofessional Investors' Judgments:An Example of Comprehensive-Income
著者顏信輝; 劉瑀農
作品所屬單位淡江大學會計學系
出版者
會議名稱2006當代會計暨管理論壇大會手冊=The 2006 Forum on Contemporary Accounting & Management
會議地點臺中, 臺灣
摘要財務報表的報導格式是否會影響到投資人的判斷,在我國的證據尚不多;在國外若以不同的理論去研究會有不同的預期。民國95年初台灣實施財務會計準則第34號公報,其中對投資的分類已作了大幅更改與修正,因此本研究欲以綜合淨利資訊的表達為研究題材,分析綜合淨利若以完整的綜合淨利表呈現,或以目前台灣實施第34號公報後,將資訊散佈於相關財務報表(股東權益變動表)的方式呈現,是否會對非專業投資人造成影響。此外,Maines and McDaniel(2000)提出五個影響非專業投資人對資訊加權的構面,本研究直接從中探討我國非專業投資人是受到哪幾項的影響。結果發現不同的表達方式與非專業投資人的投資報酬滿意度沒有顯著的關係,但在風險控制能力及投資風險方面皆有顯著的影響,且以綜合淨利表來表達,會使非專業投資人對於未實現持有損益之波動性的影響較為敏感。另外,研究發現”與淨利作連結”、”單獨列式”和”以總額表達”是產生上述不同判斷的原因。;There is no enough evidence whether the presentation formats of financial statement affect the judgment of nonprofessional investors in Taiwan. The foreign researches reach different conclusion varying with theories. SFAC No.34 has changed the classification of investments substantially, since it came into force at the beginning of 2006. Therefore, this study investigates effects of presentation located on a statement of comprehensive income or a statement of stockholders' equity on nonprofessional investors. In addition, Maines and McDaniel(2000) proposed five dimensions that can influence nonprofessional investors' weighting. This study will discuss immediately, and try to find out which one would affect nonprofessional investors' judgment in Taiwan. Our results find that alternative presentation formats has no significant effects on satisfaction of investors' return but it has significant effects on risk-control ability and the risk of investing in the company's stock. Moreover, when unrealized holding gains and losses are presented in the comprehensive income statements, nonprofessional investors become more sensitive to the volatility of unrealized holding gains and losses. In addition, our research shows that "Linkage to Net Income", "Isolation" and "Aggregation" are the three dimensions for different judgment mentioned above.
關鍵字綜合淨利;報導格式;Comprehensive income;Presentation format
語言中文
收錄於
會議性質國內
校內研討會地點
研討會時間20060505~20060505
通訊作者
國別中華民國
公開徵稿Y
出版型式紙本
出處2006當代會計暨管理論壇大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management27頁
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