企業導入IFRS後的財務績效比較—以T公司為例;Comparison of Financial Performance between Pre-implementation and Post-implementation of IFRS:An Example from T Company.

[[abstract]]本研究範圍主要是針對傳統產業，特別是以電機業為主，以公開資訊觀測站的財務指標比率為研究樣本，並以研究期間為2008~2016年共8個年度的上市公司之「T公司」為對象。我國導入IFRS並非一次性全面實施，而是分三階段實施並配合採用GAPP。因此，若實證結果為IFRS「導入前」與「導入後」有明顯的差異，則代表導入IFRS對財務指標具有影響力。若無明顯差異，則代表「IFRS導入前」與「IFRS導入後」對財務指標不具有影響力，且其亦為本研究要探討之目的。由實證結果發現，我國在2013年導入國際會計準則的財務指標具有顯著性差異。 The research scope is primarily based on the traditional industries, especially on the electrical industry. The research subject is called “T Company” and the resources for current research samples, for the duration from 2009 to 2016, which are from the financial indicators of the Market Observation Post System.In Taiwan, adopting IFRS is not a one-time implementation, but accomplishing in three phases with GAAP. Financial indicators after adopting IFRS are influential if the actual results for the difference between "pre-implementation" and "post-implementation” is significant. However, if there are no notable differences between them, means that "pre-implementation" and "post-implementation" have no influence on financial indicators, which is also the main purpose of this study. After adopting IFRS, the empirical evidence indicates that financial indicators were significant differences in 2013