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  • Impact of IFRS Mandate on Foreign Mutual Fund Ownership: Role of Information Transparency and Industry 國際會計準則之制訂對國外基金投資的影響:考慮資訊透明度與產業
  • 點閱:3
  • 作者: 徐崇豪著
  • 出版社:索引數位股份有限公司
  • 出版年:2017
  • ISBN:9789869554336
  • 格式:PDF,JPG

本文首先測試了我國接軌與採用國際會計準則(亦稱國際財務報導準則,簡稱IAS或IFRS)對國外基金投資影響。

  • 1. Introduction(第13頁)
  • 2. Background and Hypotheses(第21頁)
    • 2.1. The IFRS mandate in Taiwan(第21頁)
    • 2.2. The IDTRS mandate in Taiwan(第25頁)
    • 2.3. Information environments and institutional environments(第29頁)
    • 2.4. Hypothesis Development(第35頁)
  • 3. Data and Methodology(第49頁)
    • 3.1. Sample collection(第49頁)
    • 3.2. Model specifications(第54頁)
    • 3.3. Descriptive statistics and univariate analysis(第63頁)
  • 4. Empirical Results(第75頁)
    • 4.1. The impact of the IFRS mandate on foreign mutual fund investment(第75頁)
    • 4.2. The impact of the IFRS and IDTRS mandates on foreign mutual fund investment(第79頁)
    • 4.3. The impact of the IFRS mandate and OECD industries on foreign mutual fund investment(第84頁)
  • 5. Robustness Analyses(第91頁)
    • 5.1. Using income-based different amounts for IFRS convergence(第91頁)
    • 5.2. Using two-year different amounts of NW for IFRS convergence(第92頁)
    • 5.3. Using the IDTRS` Best voluntary disclosure´ for information transparency(第94頁)
    • 5.4. Using the factors of information environment for information transparency(第94頁)
    • 5.5. Using adjusted sample periods for IFRS adoption(第97頁)
    • 5.6. Performing analysis by year over IFRS convergence(第97頁)
    • 5.7. Performing within-industry analysis for IFRS mandate(第98頁)
  • 6. Conclusions(第99頁)
  • References(第103頁)
  • Appendix(第112頁)
    • Appendix A: IFRS-based standards converged in Taiwan from 2005 to 2009(第112頁)
    • Appendix B: Descriptive statistics of the IDTRS evaluation from 2005 to 2014(第113頁)
    • Appendix C–1: The OECD classification of manufacturing industries(第115頁)
    • Appendix C–2: TWSE TEJ database and OECD industry classifications(第116頁)
    • Appendix D: Variable definitions(第118頁)
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