本研究以2005年第二季至2019年第四季之臺灣上市、上櫃及興櫃公司作為研究樣本，探討我國採用IFRSs後財務報表可比性對盈餘與權益帳面價值之相對價值攸關性之影響。本研究採用Ohlson (1995)會計基礎評價模型，分別考量盈餘及權益帳面價值之相對價值攸關性，作為財務報表可比性對會計資訊價值攸關性的實證模型。本文實證結果顯示，採用IFRSs後財務報表可比性增加使得投資人增加對權益帳面價值之依賴程度，故增加權益帳面價值之相對價值攸關性。
This study takes Taiwan listed, over-the-counter (OTC), and emerging companies excluding financial, insurance, securities, and investment trust industries from the second quarter of 2005 to the fourth quarter of 2019 as the research sample. The study uses the Ohlson (1995) accounting basis evaluation model, which separately considers the relative value of earnings per share (EPS) and the book value of equity (BV) as the empirical model to test the effect of financial statement comparability on the value relevance of accounting information. The empirical results show that the improvement of the financial statement comparability after the adoption of IFRSs increases the relative value relevance of book value of equity.
