第1筆 /總和 1 筆
/ 1 筆
頁籤選單縮合
題名 | 現行金融商品會計處理對企業財務績效之影響=The Effect of Current Accounting for Financial Instrument on Business Financial Performance |
---|---|
作者姓名(中文) | 劉錦花; | 書刊名 | 高雄應用科技大學學報 |
卷期 | 37 2008.05[民97.05] |
頁次 | 頁141-168 |
分類號 | 494.7 |
關鍵詞 | 財務會計準則第34號公報; 金融商品評價損益; 金融商品未實現損益; Statement of financial accounting standards No.34; Valuation gain or loss in financial instruments; Unrealized gain or loss on financial instruments; |
語文 | 中文(Chinese) |
中文摘要 | 我國金融市場蓬勃發展,其交易量逐漸增加,金融商品在企業也是重要投資的一部份,所以會計處理有其重要性。過去財務報表資訊對於金融商品無法得知全貌,我國財務會計準則第34號公報於2006年1月1日正式實施,對於公司持有非衍生性與衍生性金融商品均以公平價值予以認列、衡量與揭露,並對金融商品評價方法之改變予以規範,如此將更能允當反映其真實價值,提升財務報表之透明度及攸關性,亦可防止企業相關弊端之發生,對整體會計環境與資本市場而言,進一步使我國會計處理與國際接軌,提高外資投資意願。 本研究以2005年至2007年第二季上市公司七個產業共312家為研究樣本,並以簡單迴歸實證各產業採用公平價值法後,認列金融商品評價損益與金融商品未實現損益對企業財務績效之影響,實證結果發現,認列金融商品評價損益對每股盈餘、每股淨值、總資產報酬率、股東權益報酬率及淨利率P值大都沒有顯著影響,但有的產業兩個變數之間呈現正向變動,表示符合預期結果兩者是有關係的,有的產業呈現負向變動,表示因變數不受自變數影響,而是受其他因素干擾。認列金融商品未實現損益對每股淨值、股東權益報酬率及股東權益之P值2006年及2007年第二季有顯著影響之產業比較多,且除了2005年負向變動較多外,大部分都是正向變動,表示因變數有受自變數影響。 |
英文摘要 | Nowadays, the accounting is becoming more and more important because the increasing business information resulting from the booming financial market and financial instruments is significant to investment decisions. Prior to the SFAS No.34, it is uncertain to realize the full view of financial instruments from the corporations' financial statement issued. Therefore, the Statement of Financial Accounting Standards No.34 has been taken into practice since January 1, 2006. With regard to the enterprises holding nonderivative4s and derivatives financial statements, it evaluates the fair value fro recognition, measurement and disclosure. In addition, it renders the criterion for the change of financial instruments evaluation. Hence, it is much more suitable to represent real value of the financial instruments and to improve the transparency and relevance of the financial statements. Moreover, the irregularity of enterprises can be avoided. Considering the whole accounting environments and capital markets, it further allowed Taiwan to keep the connection with international markets and to raise the investment inclination. This study surveys 312 companies from 7 kinds of industries in 2005 to the second season of 2007 as samples. The topic is to apply the simple regression model to recognize the influence of valuation gain r loss of financial instruments and unrealized gain or loss of financial instruments on the finical performance of enterprises after the fair evaluation adopted by the enterprises. According to the empirical results, there are no significant effects on earnings per share, net worth per share, return on stockholder's equity and net income ratio. Also, P value is not significant effect on the valuation gain or loss of financial instruments. However, it can be shown that some industries are related due to having positive correlation, but others indicate that dependent variables are disturbing by other factors in place of independent variables because of their negative correlation. In 2006 and the second season of 2007 the P value is significant effect, it presents that more industries recognizing unrealized gain or loss of financial instruments have effects on net worth per share, return on stockholder's equity and stockholder's equity. Furthermore, it presents that dependent variables are affected by independent variables because of most of them are positive correlation except more negative correlation in 2005. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。