台灣自2013年上巿櫃公司全面直接採用(adoption)國際財務報導準則(IFRS)，過去文獻指出採用國際財務報導準則後可增加財務報告可比較性及提高資訊的透明度，有助於吸引外資投資國內資本市場及降低資訊不對稱的程度。
本研究欲探討台灣在採用國際財務報導準則後，是否較採行前更能夠吸引外資投資國內資本巿場增加資本巿場的流動性及降低資訊不對稱的程度，本研究以2013年1月1日開始採用日為基準日，前後90天，共180天，作為採用國際財務報導準則(IFRS)的研究期間，以台灣證券交易所上巿公司為研究樣本，本研究以多元迴歸方式進行實證分析。
本研究實證結果顯示，台灣上巿公司在採用國際財務報導準則後且有外資持股的公司，並未較採用前增加資本巿場的流動性；而台灣上巿公司在採用國際財務報導準則後且外資持股的公司，較採用前降低資訊不對稱的程度。

Since 2013, the TSEC and OTC listed companies has fully adopted the International Financial Reporting Standards (IFRS), previous studies points out financial statement comparability and information quality has improved post adoption of IFRS, this in turn helps to attract foreign investment in domestic capital-market and lower information asymmetry.
The study looks at the post implementation effects of IFRS, we compared the before and after IFRS adoption to see if market liquidity and information asymmetry has been improved. TSEC listed company was used as study samples with 1st of January 2013 as the base date, the data used 90 days before and after the base date, a total 180 days was studied. Multiple regression method was used to conduct empirical analysis.
The empirical results of this study proved were the higher foreign shareholding companies of the TSEC listed companies have increased market liquidity and lower information asymmetry after adopting IFRS.

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