| Summary: | 碩士 === 國立中央大學 === 企業管理學系在職專班 === 105 === To attract foreign investment for investing domestic enterprises and reducing the cost of preparation of relevant international statements, Taiwan's listed and over-the-counter companies and financial management of the financial industry in 2013 formally adopted IFRS to prepare financial statements instead of ROC GAAP. Introducing IFRS has had a comprehensive impact on the enterprise. Thus, the purpose of this study is to explore whether the information system performance and IFRS features have a significant impact on achieving IFRS financial reporting task after IFRS was introduced.
This study collected research data through a questionnaire distributed in 2015. The participants were composed of companies that adopted the IFRS and covered in the fields of Taiwan’s listed, over-the-counter, and emerging stock markets. SmartPLS 3.0 was used as the analysis tool. In this way, the study can explore the relationships among information system performance, IFRS features, as well as IFRS financial reporting task.
The empirical results show that the performance of the information system is not significantly related to the IFRS financial reporting task. However, some of the mediators in the IFRS accounting process have significant influence on the IFRS financial reporting task. It can be learned that in order to achieve the goal of IFRS financial reporting task, the information system upgrade cannot be the only thing to rely on. It is crucial to make the appropriate adjustment and response in terms of IFRS features so that the objectives of IFRS financial reporting can be improved and achieved.
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