銀行債務契約對財務報導之影響：來自臺灣IFRS調節數的證據

本研究主要檢驗當一國強制轉換財務會計準則時，對於具有私債融資之上市公司，其債務契約條款是否會影響會計方法之選擇。以我國導入IFRS時為測試樣本，並在控制總體經濟因素影響下，直接衡量個別公司「IFRS差異調節數」之橫斷面變異幅度，以捕捉債務契約條款是否會影響公司選擇有利之會計方法進行報導。「IFRS差異調節數」為轉換會計準則年度時，以IFRS與R.O.C.會計準則之財務報導差異數衡量，如資產總額差異數、權益總額差異數、淨利差異數等。實證結果發現：第一、舉債總金額與IFRS差異調節數兩者為正相關；財務條款數量與IFRS差異調節數亦為正相關。第二、進一步將IFRS差異調節數分成正向調整、負向調整兩組...

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Published in:會計評論 2023-07, p.001-032
Main Authors: 姚維仁(Wei-Ren Yao), 曾家璿(Chia-Hsuan Tseng), 謝孟宸(Meng-Chen Sie)
Format: Article
Language:Chinese
Subjects:
Accounting quality
Bank loan
Financial covenant
IFRS reconciliation
IFRS差異調節數
TSSCI
債務契約
會計品質
財務條款
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creator 姚維仁(Wei-Ren Yao)
曾家璿(Chia-Hsuan Tseng)
謝孟宸(Meng-Chen Sie)
description 本研究主要檢驗當一國強制轉換財務會計準則時，對於具有私債融資之上市公司，其債務契約條款是否會影響會計方法之選擇。以我國導入IFRS時為測試樣本，並在控制總體經濟因素影響下，直接衡量個別公司「IFRS差異調節數」之橫斷面變異幅度，以捕捉債務契約條款是否會影響公司選擇有利之會計方法進行報導。「IFRS差異調節數」為轉換會計準則年度時，以IFRS與R.O.C.會計準則之財務報導差異數衡量，如資產總額差異數、權益總額差異數、淨利差異數等。實證結果發現：第一、舉債總金額與IFRS差異調節數兩者為正相關；財務條款數量與IFRS差異調節數亦為正相關。第二、進一步將IFRS差異調節數分成正向調整、負向調整兩組，發現前述實證結果主要來自於負向調整樣本組之效果。本研究實證結果隱含：公司在轉換新的會計準則如IFRS時，具有私債融資的公司，會藉由會計方法之選擇，以符合債務契約條款之規範
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Controlling the same underlying economic performance (i.e., Taiwan loan market) and directly measuring and capturing the cross-sectional variation of the effects of individual IFRS firms (i.e., “Reconciliations”) on contractual loan terms. We hypothesize that the magnitude of loan deal amount and various loan provisions affect reconciliations, as calculated by the differences in financial statement numbers under previous local GAA</description><identifier>ISSN: 1018-1687</identifier><language>chi</language><publisher>台灣: 政治大學商學院會計系/財團法人李先庚會計文教基金會</publisher><subject>Accounting quality ; Bank loan ; Financial covenant ; IFRS reconciliation ; IFRS差異調節數 ; TSSCI ; 債務契約 ; 會計品質 ; 財務條款</subject><ispartof>會計評論, 2023-07, p.001-032</ispartof><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784</link.rule.ids></links><search><creatorcontrib>姚維仁(Wei-Ren Yao)</creatorcontrib><creatorcontrib>曾家璿(Chia-Hsuan Tseng)</creatorcontrib><creatorcontrib>謝孟宸(Meng-Chen Sie)</creatorcontrib><title>銀行債務契約對財務報導之影響：來自臺灣IFRS調節數的證據</title><title>會計評論</title><description>本研究主要檢驗當一國強制轉換財務會計準則時，對於具有私債融資之上市公司，其債務契約條款是否會影響會計方法之選擇。以我國導入IFRS時為測試樣本，並在控制總體經濟因素影響下，直接衡量個別公司「IFRS差異調節數」之橫斷面變異幅度，以捕捉債務契約條款是否會影響公司選擇有利之會計方法進行報導。「IFRS差異調節數」為轉換會計準則年度時，以IFRS與R.O.C.會計準則之財務報導差異數衡量，如資產總額差異數、權益總額差異數、淨利差異數等。實證結果發現：第一、舉債總金額與IFRS差異調節數兩者為正相關；財務條款數量與IFRS差異調節數亦為正相關。第二、進一步將IFRS差異調節數分成正向調整、負向調整兩組，發現前述實證結果主要來自於負向調整樣本組之效果。本研究實證結果隱含：公司在轉換新的會計準則如IFRS時，具有私債融資的公司，會藉由會計方法之選擇，以符合債務契約條款之規範</description><description>This study examines whether bank loan provisions affect the choice of accounting policies for firms during the transition to a new accounting standard, International Financial Reporting Standards (IFRS). 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Controlling the same underlying economic performance (i.e., Taiwan loan market) and directly measuring and capturing the cross-sectional variation of the effects of individual IFRS firms (i.e., “Reconciliations”) on contractual loan terms. We hypothesize that the magnitude of loan deal amount and various loan provisions affect reconciliations, as calculated by the differences in financial statement numbers under previous local GAA</abstract><cop>台灣</cop><pub>政治大學商學院會計系/財團法人李先庚會計文教基金會</pub></addata></record>
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subjects Accounting quality
Bank loan
Financial covenant
IFRS reconciliation
IFRS差異調節數
TSSCI
債務契約
會計品質
財務條款
title 銀行債務契約對財務報導之影響：來自臺灣IFRS調節數的證據
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