會計資訊品質特性關係之探討：以模糊容忍度為調節變數
學年 102
學期 1
出版（發表）日期 2013-08-01
作品名稱 會計資訊品質特性關係之探討：以模糊容忍度為調節變數
作品名稱（其他語言） The Relationship among Qualitative Characteristics of Accounting Information: Ambiguity Tolerance as a Moderator Variable
著者 顏信輝
單位 淡江大學會計學系
描述 計畫編號：NSC102-2410-H032-020
 研究期間：201308~201407
 研究經費：559,000
委託單位 行政院國家科學委員會
摘要 國際會計準則理事會（IASB）於2011 年發布財務報導之觀念架構，明確闡釋具決 策有用性之會計資訊，所應具備之各項品質特性及其關係。因為會計之目的即是提供有 用之資訊以協助決策制定，且觀念架構具指導未來準則制定之功能，因此觀念架構所提 出之各項資訊品質特性間之關係是否合理，十分值得學術界深入探討。IASB 於觀念架 構中明確指出”攸關性”與”忠實表述”為兩項構成決策有用性之主要品質，且隱含此兩項 主要品質是互相獨立的。然而Kadous, Koonce, and Thayer (2012)根據心理學屬性替代 (attribute substitution)之觀念，認為忠實表述會單向地影響攸關性，亦即此兩項主要品質 並非獨立，該研究之實驗亦證實其預測。唯該研究並未納入觀念架構提及之各項強化品 質特性，因此，本研究認為前述發現亦有可能係肇因於忽略強化品質特性之影響，而非 觀念架構所闡釋各品質特性間之邏輯關有所錯誤。是以，本研究將納入強化品質特性， 並改良Kadous et al. (2012)之研究架構，以測試觀念架構所提及之各項會計資訊品質特 性間之可能關係。此外，心理學者亦發現個人於處理資訊時會受到其模糊容忍度之影 響，所以未考慮此項個人特質，對資訊品質特性關係之闡述可能不夠完整。惟就作者所 知，目前分析會計資訊品質特性之相關研究，尚未見有整合此項個人特質之研究出現。 故本研究將以公允價值資訊為例，除改良Kadous et al. (2012)之研究架構外，亦將模糊 容忍度之個人特質列為調節變數，以了解高、低模糊容忍度者於解讀會計資訊時，所建 構之會計資訊品質特性間之關係是否有所差異。為求研究內部效度之提升，本研究將採 實驗法進行，以公允價值資訊來源（活絡市場或是評價技術）、金融資產持有目的（即 將出售或長期持有）、模糊容忍度（高、低）為變數，形成設計2×2×2 之受試間3 因子 實驗設計，採變異數分析、迴歸分析及路徑分析，測試相關研究假說，以探討會計資訊 品質特性間之可能關係。因為目前少見直接測試IASB 觀念架構中資訊品質特性關係正 確性之研究進行，也尚未見有此方面研究納入強化品質特性與模糊容忍度等變數，故本 研究之進行將有助對會計資訊品質特性間之關係，提出相關之實證證據，並獲致更全貌 之了解。 In 2011 the International Accounting Standards Board promulgate a conceptual framework for financial reporting explicitly state the qualitative characteristics of accounting information and their relationship. Because the objective of accounting is to provide accounting information useful in assisting making decisions and the conceptual framework will guide the future normative function. Thus, whether the qualitative characteristics relationship illustrated by conceptual framework is reasonable or not is very worthy to explore. The IASB’s conceptual framework also explicitly state that relevance and representational faithfulness are two fundamental qualitative characteristics of useful financial information and the framework is suggestive of the independence of relevance and representational faithfulness. However, Kadous, Koonce, and Thayer (2012) according to the attribute substitution in the psychological to think representational faithfulness is unidirectional influence relevance, so representational faithfulness- relevance relationship is not independence, their experiments also supported the anticipation. But the study did not include the enhancing quality characteristics that mentioned in the conceptual framework; therefore this study suggests that the above findings may result from ignored to the enhancing qualitative characteristics of the impact, rather than the logic between the various qualitative characteristics of conceptual framework have been errors. Therefore, this study will include in enhancing qualitative characteristics, and improve Kadous et al. (2012) research framework to test possible relationship between the qualitative characteristics of accounting information. Besides, the psychology also found personal information processing by the ambiguity tolerance, so if do not consider the personal traits, the relationship of elaborate qualitative characteristics of information may be incomplete. For author know, there’s no research about personality in the current analysis of qualitative characteristics of accounting information. In addition to the improved Kadous et al.(2012) research framework, this study will also use ambiguity tolerance as a moderator variable, to know whether the relationship between the person of low or high ambiguity tolerance in the interpretation of accounting information. In order to enhance of the internal validity, this study will use experimental methods to examine three variables, information source of fair value(market or model), the purpose of holding financial instrument (sell soon/ not sell soon), and ambiguity tolerance (high/low), in a 2x2x2 between-participants design. Using ANOVA, regression and path analysis to test the research hypothesis, and to exploring the possible relationship among the qualitative characteristics of accounting information. Neither few researches associating with accuracy of qualitative characteristics information in IASB concept framework process, nor associating researches are included variables in enhancing quality characteristics and ambiguity tolerance. Therefore, in this study, the relationship among the quality characteristics of accounting information will be proposed the relevant empirical evidence, and have comprehensive understanding.
關鍵字 會計資訊品質特性; 模糊容忍度; 公允價值; 攸關性; 忠實表述; qualitative characteristics of accounting information; ambiguity tolerance,fair value; relevance; faithful representation
語言 zh_TW
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