| Summary: | 碩士 === 靜宜大學 === 會計學系 === 106 === The US financial system was shocked by the "subprime mortgage storm" that erupted in the United States in August 2007.In the 2009, the United States also many enterprises have a variety of financial turmoil, and then and then affect the global,
The international economic situation has seriously affected our enterprises, so the Financial Accounting Standards Board after careful discussion, the resolution referred to IAS39 and IFRS7 Revised No. 34 Gazette on October 17and in 2008, the third reading of the Second Amendment to the No. 34, and allow enterprises to date back to July 1. To explore the value of financial statements after the implementation of the Second Amendment to the No. 34 Bulletin.This study uses Ohlson (1995) evaluation model to explore whether the No. 34 Bulletin has an impact on the value of financial statements after implementation. The empirical results show that the second revision of the No. 34 bulletin will increase the value of the financial statements and that the electronics industry will be more value-critical than other industries because of changes in the No. 34 bulletin.The results are available to the benchmark bodies for reference.
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