| Abstract: | 根據國際財務報導準則(International Financial Reporting Standards, IFRSs)第一號公報所述，採用IFRSs的主要目的是為了增加企業財務報表的揭露程度，且於所有列報期間內具可比較性。我國上市櫃企業於2013年開始全面採用IFRSs，主要以公允價值作為核心基礎，並增加管理方面的資訊揭露。本研究所使用的樣本資料，為我國2013至2019年全產業(除金融業)的上市櫃企業。研究結果表明，在全面採用IFRSs之後，由於財務報表品質的增加，使得財務報表可比性的提高，進而使資訊揭露程度的提升，最後導致資訊不對稱程度的降低。因此，財務報表可比性與資訊不對稱之間呈現負向關係。
According to International Financial Reporting Standards (IFRSs) No. 1, the main purpose of adopting IFRSs is to increase the disclosure level and financial statement comparability during all reporting periods. Taiwanese public companies have begun to adopt IFRSs in 2013, the measurements of assets and liabilities is mainly based on fair value and increases management-oriented information disclosure. After adoption of IFRSs, the financial statement comparability and quality will be improved, thereby enhancing the information transparency. By using the public companies of all indus-tries (except for financial industry) in Taiwan from 2013 to 2019 as the research sam-ple, the results show that after adoption of IFRSs, financial statements quality and fi-nancial statements comparability are increased, thereby increasing financial infor-mation transparency and reducing information asymmetry. Thus, there is a negative relation between financial statements comparability and information asymmetry. |
