隨著時代的變遷，以往使用的歷史成本模式(Historical Cost)衡量，造成財務報告無法即時反映資產及負債價值之變動。因此本研究將針對在我國開始實施國際財務報導準則第13號「公允價值衡量(Fair Value Measurement)」(IFRS 13)進行研究，並以金融業為研究對象進行探討，採用Ohlson(1995)之會計基礎評價模式為實證的基礎，以公允價值評價之綜合損益表及資產負債表探討對盈餘與權益帳面價值之價值攸關性之影響。結果顯示採用IFRS後帳面價值之相對價值攸關性高於盈餘，再進一步探討公允價值三層級對會計資訊價值攸關性之影響，結果顯示第一及第二層級之淨資產之相對價值攸關性高於第三層級之淨資產；且第一及第二層級之資產之相對價值攸關性亦高於第三層級之資產；同樣地，第一及第二層級之負債之相對價值攸關性亦高於第三層級之負債。
As the times change, the historical cost model (Historical Cost) used in the past has caused financial reports that cannot immediately reflect the changes in the value of assets and liabilities. Therefore, this research will be conducted on the implementation of the International Financial Reporting Standard No. 13 "Fair Value Measurement" (IFRS 13) in Taiwan, and discuss the financial industry as the research object. This research adopts Ohlson (1995) accounting evaluation model as the empirical basis, and the statement of comprehensive income and balance sheet of fair value evaluation are discussed on the value of earnings and equity book value. The results show that the relative value relevance of book value after the adoption of IFRS is higher than that of earnings. This research further explores the impact of the three levels of fair value hierarchy on the value relevance of accounting information. The results show that the relative value relevance of net assets at Level 1 and Level 2 is more relevant than that at Level 3; similarly, the relative value relevance of assets and liabilities at Level 1 and Level 2 is more relevant than that at Level 3.
