| dc.contributor.advisor | 鄭丁旺 | zh_TW |
| dc.contributor.author (作者) | 林孟瑾 | zh_TW |
| dc.creator (作者) | 林孟瑾 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-九月-2009 17:23:19 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:23:19 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:23:19 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093353026 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30172 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353026 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 強制報導資產減損的目的為希冀企業能夠真實反映出資產的公平價值，使會計資訊能夠有更完整的報導。 本研究探討的主題一為上市公司選擇適用三十五號財務會計準則公報之時點是否會受到管理階層之盈餘管理動機與公司特性所影響。實證結果顯示，當上市公司有未預期的負營運績效時，管理階層會自願提前認列資產減損來達到洗大澡的目的，而一旦提前適用三十五號財務會計準則公報時，管理階層也會同時選擇認列鉅額的資產減損比例來達成盈餘管理的目的，與釋放潛在獲利改善的訊息給投資大眾。 本研究探討的主題二為上市公司認列資產減損金額比率是否會受到管理階層之盈餘管理動機與公司特性之影響。實證結果顯示，上市公司認列減損金額時，除受到管理階層洗大澡動機的影響外，也會將公司本身之固定資產比率、負債比率與公司規模等公司特性列入考量，而非只是單純的應公報要求認列資產減損而認列損失。 與三十五號財務會計準則公報的本意相反，實證結果顯示資產減損的報導在強制認列之後，似乎未使財務報表的品質提升，反映出企業的真實價值，而是給予經理人更多空間與誘因操縱盈餘。 | zh_TW |
| dc.description.abstract (摘要) | Accounting Research and Development Foundation in Taiwan (the Accounting Standards Setting Body in Taiwan) issued Statement Financial Accounting Standards No.35, “Accounting for the Impairment of Assets”on July 2004. Prior to SFAS No.35, accounting for assets impairment often remains room for substantial judgments and estimates without any specific regulation. The new statement was issued primarily to establish guidelines to recognize impairment of assets that reflects more true value of the enterprises. The statement was effective for fiscal year 2005. The board encouraged early application of the standard. The purposes of this research are to find out (i) if companies manage earnings by adopting SFAS No.35 earlier and what characteristics of firms will tend to adopt it earlier, and (ii) when a company recognizes impairment of assets, does the amount of the impairment affected by the motivation for earnings management of other characteristics of the company. The empirical analysis reveals “taking a big bath” of earnings management behavior and the growth of fix assets are the factors influencing the decision of early adoption of the accounting standard. Another empirical result suggests that when companies have higher unexpected losses, they tend to recognize large amount of impairment loss to improve the quality of the earnings in the future. Companies that chose to adopt SFAS No.35 earlier appeal to have a great amount of impairment loss too. Finally, the characteristics of companies such as high fixed assets ratio, high debt ratio, and small size are also the factors leading to the recognition of a larger amount of impairment loss. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 4 第三節 研究架構 5 第二章 文獻探討 7 第一節 提前適用財務會計準則公報與盈餘管理之關聯性 7 第二節 資產減損與盈餘管理、企業特性之關聯性 10 第三章 研究方法 17 第一節 研究假說之建立與說明 17 第二節 變數定義與實證模型 25 第三節 資料來源、樣本期間與樣本選取 32 第四章 實證結果分析 34 第一節 敘述性統計 34 第二節 敘述統計分析與實證結果 43 第三節 敏感性分析 55 第五章 結論與建議 71 第一節 研究結論 71 第二節 研究限制 73 第三節 建議與未來研究方向 74 參考文獻 76 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353026 | en_US |
| dc.subject (關鍵詞) | 提前適用 | zh_TW |
| dc.subject (關鍵詞) | 資產減損 | zh_TW |
| dc.subject (關鍵詞) | 35號公報 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | Early adoption | en_US |
| dc.subject (關鍵詞) | Asset impairment | en_US |
| dc.subject (關鍵詞) | SFAS No.35 | en_US |
| dc.subject (關鍵詞) | Earnings management | en_US |
| dc.title (題名) | 提前適用資產減損會計準則公報暨認列資產減損金額其公司特性與盈餘管理之研究--以我國上市公司為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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