本文主要研究目的，係討論企業依照IAS 40相關規定，選用公允價值模式對於盈餘品質的影響，以了解投資性不動產後續衡量基礎選擇之經濟後果。除此之外，本文也依據「資訊不對稱程度」或「產業競爭程度」將樣本分組，進一步觀察企業環境對於本文主要研究目的的影響。

The main research purpose of this paper is to discuss the impact of companies choosing the fair value model on earnings quality in accordance with the relevant regulations of IAS 40, so as to understand the economic consequences of the subsequent selection of investment real estate measurement bases. In addition, this paper also groups the samples according to "the degree of information asymmetry" or "the degree of industrial competition" to further observe the impact of the corporate environment on the main research purpose of this paper.

目錄
謝辭	i
中文摘要	ii
英文摘要	iii
目錄	iv
表目錄	vi
第壹章　緒論	1
  第一節　研究背景與研究動機	1
  第二節　研究貢獻與研究結論	3
  第三節　研究架構	4
第貳章　文獻探討與假說發展	5
  第一節　我國IAS 40投資性不動產相關規定	5
  第二節　相關文獻回顧	9
  第三節　臺灣市場的特質	16
  第四節　假說發展	19
第參章　研究方法	21
  第一節　樣本期間及資料來源	21
  第二節　研究假說檢定模型	21
  第三節　研究問題檢定模型	23
第肆章　實證結果	25
  第一節　敘述性統計	25
  第二節　迴歸分析結果	27
第伍章　結論與建議	33
  第一節　研究結論	33
  第二節　實務意涵及政策改進建議	35
  第三節　未來研究建議	36
參考文獻	38

表目錄
表1 變數定義表	24
表2 敘述性統計資料	26
表3 相關係數	26
表4 投資性不動產報導決策與盈餘品質之關聯	28
表5 資訊不對稱程度對報導決策與盈餘品質關聯之調節	30
表6 產業競爭程度對報導決策與盈餘品質關聯之調節	32

方紹宇，2020，投資性不動產後續評價模式與債務資金成本之關聯，成功大學未出版碩士論文。
王予劭，2013，投資性不動產公允價值揭露之價值攸關性，政治大學未出版碩士論文。
王炫斌與林嬋娟，2018，IAS 40雙重可選擇性之決定因素與經濟後果，中華會計學刊，第14卷第2期，頁129-180。
王泰昌，2013，正視公允價值會計帶來的挑戰，會計研究月刊，第333期，頁16-23。
周承瑋，2015，不動產估價師對估計投資性不動產公允價值之影響，政治大學未出版碩士論文。
施念恕與鄭忠昊，2017，投資性不動產會計選擇的影響因素，會計與公司治理，第12卷第1期，頁25-54。
張慈韡，2012，投資性不動產之認列與揭露，成功大學未出版碩士論文。
陳宇紳與谷豐，2019，公允價值衡量資訊揭露的有用性：來自商譽減損的證據，會計評論，第69期，頁1-41。
陳佳輝與陳育成，2013，臺灣財務會計準則轉換為國際財務報導準則期間之企業盈餘品質，中華會計學刊，第9卷第2期，頁159-189。
傅文亭，2012，投資性不動產續後衡量模式之選擇與盈餘管理之關聯性研究，政治大學未出版碩士論文。
曾德瑋，2015，投資性不動產會計處理採公允價值法或成本基礎之決定因素，台北大學未出版碩士論文。
葉欣穎，2015，投資性不動產會計方法的選擇對資本市場之影響，台北大學未出版碩士論文。
謝喻婷，2014，投資性不動產公允價值之查核：會計師之因應與產業專家的角色，臺灣大學未出版碩士論文。
魏鼎恩，2016，投資性不動產公允價值攸關性之探討，國立高雄第一科技大學未出版碩士論文。
Allen, A., and K. Ramanna. 2013. Towards an understanding of the role of standard setters in standard setting. Journal of Accounting and Economics 55 (1): 66–90.
Ball, R. 2006. International financial reporting standards (IFRS): Pros and cons for investors. Accounting and Business Research 36 (sup 1): 5–27.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6 (2): 159–178.
Barlev, B., and J.R. Haddad. 2003. Fair value accounting and the management of the firm. Critical Perspectives on Accounting 14 (4): 383–415.
Barth, M. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review 66 (3): 433–463.
Barth, M., J.A. Elliot, and M.W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37(2): 387–413.
Barth, M., W.R. Landsman, M.H. Lang, and C.D. Williams. 2018. Effects on comparability and capital market benefits of voluntary IFRS adoption. Journal of Financial Reporting 3(1): 1–22.
Barth, M., W.R. Landsman, and M.H. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46 (3): 467–498.
Barth, M., W.R. Landsman, M. Lang, and C. Williams. 2012. Are IFRS-based and us GAAP-based accounting amounts comparable? Journal of Accounting and Economics 54 (1): 68–93.
Barth, M. 2008. Global financial reporting: Implications for U.S. academics. The Accounting Review 83(5): 1159–1179.
Beaver, W., R. Lambert, and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics 2 (1): 3–28.
Chen, W., P. Hribar, and S. Melessa. 2018. Incorrect inferences when using residuals as dependent variables. Journal of Accounting Research 56 (3): 751–796.
Christensen, H.B., and V. Nikolaev. 2008. Who uses fair-value accounting for non-financial assets following IFRS adoption? SSRN Working Paper.
Danbolt, J., and W. Rees. 2008. An experiment in fair value accounting: UK investment vehicle. European Accounting Review 17(2): 271–303.
DeAngelo, L.E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (3): 400–420.
Dedman, E., and C. Lennox. 2009. Perceived competition, profitability and the withholding of information about sales and the cost of sales. Journal of Accounting and Economics 48 (2-3): 210–230.
European Central Bank. 2004. Fair Value Accounting and Financial Stability, Occasional Paper Series No. 13 (Frankfurt: European Central Bank).
Farrell, K., and D. A. Whidbee. 2003. Impact of firm performance expectations on CEO turnover and replacement decisions. Journal of Accounting and Economics 36 (1–3): 165-196.
Fields, T., T. Lys, and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics 31 (1–3): 255–307.
Goncharov, I., E.J. Riedl, and T. Sellhorn. 2014. Fair value and audit fees. Review of Accounting Studies 19 (1): 210–241.
Graham, J.R., R.H. Campbell, and R. Shiva. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40 (1–3): 3–73.
Hagerman, R., and M. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics 1 (2): 141–161.
Healy, P.M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1–3): 85–107.
Heflin, F., S.S. Kwon, and J.J. Wild. 2002. Accounting choices: Variation in managerial opportunism. Journal of Business Finance & Accounting 29(7/8): 1047–1078.
Holthausen, R.W. 1990. Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics 12 (1-3): 207–218.
Huang, T.C., C. Chen, S.E. Kaplan, and Y.H. Lin. 2021. Audit partners' co-working experience and audit outcomes. Auditing: A Journal of Practice & Theory 40 (2): 133–160.
Israeli, D. 2015. Recognition versus disclosure: Evidence from fair value of investment property. Review of Accounting Studies 20 (4): 1457–1503.
Jermakowicz, E.K., and S. Gornik-Tomaszewski. 2006. Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation 15 (2): 170–196.
Landsman, W.R. 2007. Is fair value accounting information relevant and reliable? Evidence from capital market research. Accounting and Business Research 37 (sup1): 19–30.
Lawrence, A., M. Minutti-Meza, and P. Zhang. 2011. Can big 4 versus non-big 4 differences in audit-quality proxies be attributed to client characteristics? The Accounting Review 86 (1): 259–286.
Lee, H.S., A.L. Nagy, and A.B. Zimmerman. 2019. Audit partner assignments and audit quality in the United States. The Accounting Review 94 (2): 297–323.
Marshall, N.T., J.H. Schroeder, and T.L. Yohn. 2019. An incomplete audit at the earnings announcement: Implications for financial reporting quality and the market’s response to earnings. Contemporary Accounting Research 36 (4): 2035–2068.
McMullin, J.L., and B. Schonberger. 2020. Entropy-balanced accruals. Review of Accounting Studies 25 (1): 84–119.
Müller, M.A., E.J. Riedl, and T. Sellhorn. 2015. Recognition versus disclosure of fair values. The Accounting Review 90 (6): 2411–2447.
Quagli, A., and F. Avallone. 2010. Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review 19 (3): 461–493.
Ryan, S.G. 2008. Fair value accounting: Understanding the issues raised by credit crunch. Council of Institutional Investors. Whiter Paper.
Tan, H., S. Wang, and M. Welker. 2011. Analyst following and forecast accuracy after mandated IFRS adoptions. Journal of Accounting Research 49 (5): 1307–1357.
Taplin, R., W. Yuan, and A. Brown. 2014. The use of fair value and historical cost accounting for investment properties in China. Australasian Accounting, Business and Finance Journal 8 (1): 101–113.
Vrettos, D. 2013. Are relative performance measures in CEO incentive contracts used for risk reduction and/or for strategic interaction? The Accounting Review 88 (6): 2179–2212.
Watts, R.L. 2003. Conservatism in accounting part I: Explanations and implications. Accounting Horizons 17 (4): 287–301.
Whittington, G. 2008. Fair value and the IASB/FASB conceptual framework project: An alternative view. Abacus 44 (2): 139–178.