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題名 | 財務報表資訊揭露的有效性=Effectiveness of the Financial Statement Information Disclosure |
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作者 | 蘇迺惠; | 書刊名 | 國立中興大學臺中夜間部學報 |
卷期 | 2 1996.11[民85.11] |
頁次 | 頁369-385 |
分類號 | 495.44 |
關鍵詞 | 揭露有效性; 資訊性揭露; 資訊超載; 資訊風險貼水; Disclosure effectiveness; Informative disclosure; Information overload; Information risk premium; |
語文 | 中文(Chinese) |
中文摘要 | 本文主要是討論美國財務會計準則公報規定應於報表所做之揭露,其揭露所 欲達成的目的,並從企業之觀點,探討財務報表揭露的成本效益。Barth and Murphy (1994)以第105號公報:「具資產負債表外融資風險及具信用風險集中金融 工具之揭露」,所列示揭露的四個目的為出發點,共將其細分成十七個目的,以 分析這些目的是否足以說明現行規定性之揭露。研究結果顯示,近年來規定性揭 露不斷增加,特別是有六項主題-股東權益、租賃、退休金、所得稅、其他退休 給付、承諾與或有事項,就佔了所有規定性揭露的43%,但提供報表未認列項目 ,及未來現金流量的資訊則佔極小比例。由於我國會計準則之規定與美國極為相 似,此一研究不僅可作為我國準則制訂機構之參考,且為未來相關研究提供一切 始架構。報表揭露之成本由企業負擔,然企業亦可因報表資訊性揭露而獲得利益 ,如資金成本降低。就長期而言,企業編製及發佈資訊的成本會呈下降趨勢,且 使用者取得及解釋資訊的能力,亦會因資訊處理技術的進步而增強,因此揭露的 最適水準將會提昇,進而對國家整體產生長期性利益。 |
英文摘要 | This paper presents the disclosure purposes of required financial statement disclosures identified by the FASB. The costs and benefits of disclosures of information are also analyzed from the profit-making enterprises perspective. Barth and Murphy (1994) used the four major disclosure purpose contained in SFAS No 105 "Disclosure of Information About Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk" as a starting point and partitioned the FASB purposes into 17 specific purposes. They investigated whether the list of four purposes identified by the FASB is complete and provides a meaningful way to classify disclosures. They find that the required disclosures have proliferated considerably in recent years. Specially, six subjects- stockholders' equity, leases, pensions, income taxes, other postretirement employee benefits, and commitments and con-tingencies-account for 43% of all required disclosures. Few percentages of required disclosures provide the measures of unrecognized items and the information on future cash inflows or outflows. Because the accounting standards of Taiwan are similar to those set by the FASB, this study not only provides recommendation for standard-setters to establish disclosure requirements in Taiwan but also provides accounting researcheers with an initial framework for designing such research. The costs of corporate disclosure are borne by owners. However they also benefit from the disclosure they pay for, for example, the cost of capital will be lowered. From the long-term perspective, the dominant trend is decreasing costs of developing and communicating information. And users will have greater power to access and interpret information owing to the advances of information technology. That would increase the optimal level of disclosure and would be a long-term benefit to the national interest. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。