我國於2013年已全面採用國際財務報導準則(IFRS)，IFRS主要以公允價值為核心基礎，並增加管理面向之資訊揭露。其目的為提高公司財務報表的透明度，並增加公司間財務報表的可比性。採用IFRS之後，資產與負債多以公允價值為衡量基礎。近年來有許多學者探討採用公允價值會計與歷史成本會計對資訊攸關性與可靠性的影響。過去研究亦指出會計資訊會影響公司的風險，會計資訊也會改變股票的資訊環境而影響股票的流動性，而會計資訊的品質也會直接影響公司與其他公司未來現金流量分配之共變異評估，因而影響公司的beta (Lambert et al., 2007)。本研究以2018至2019年台灣銀行業為研究對象，以Lambert et al. (2007)會計資訊會影響公司風險之理論分析為基礎，探討IFRS 9金融工具採用之後，公允價值的會計處理對資訊風險的影響，並分析原始認列時指定透過損益按公允價值衡量之金融負債所產生的盈餘管理問題。本計畫之研究結果，將提供以原則為導向且多採用公允價值模式的國際財務報導準則，在可靠性與攸關性的權衡之下，整體而言是否是有益的。
Taiwan has fully adopted International Financial Reporting Standards (IFRS) since 2013. The IFRSs is mainly based on fair value measurement and increases management-oriented information disclosure. The purpose is to increase the transparency of the financial statements and increase the comparability of financial statements between companies. Under the IFRSs, assets and liabilities are mostly measured on the basis of fair value. In recent years, many scholars have discussed the impact of fair value accounting and historical cost accounting on the relevance and reliability of information. In addition, prior research suggest that accounting information is related to firm risk, and the quality of accounting information can directly affect a firm’s assessed covariances with other firms’ cash flows, and therefore affects firm beta (Lambert et al., 2007). Therefore, based on the analysis from Lambert et al. (2007) who suggest that accounting information can affect a firm’s risk, this project investigates the impact of fair value accounting on information risk in Taiwan banking industry from 2018 to 2019 under IFRS 9. This project also analyses earnings management issues arising from financial liabilities designated at fair value through profit or loss upon initial recognition. The empirical findings from this project will clarify how the adoption of the principle-based IFRS with more fair value measurement benefits firms by tradeoffs between relevance and reliability.
