| dc.contributor.advisor | 洪叔民<br>曹嘉玲 | zh_TW |
| dc.contributor.author (作者) | 邱永昌 | zh_TW |
| dc.creator (作者) | 邱永昌 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-九月-2009 13:31:51 (UTC+8) | - |
| dc.date.available | 18-九月-2009 13:31:51 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 13:31:51 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093355077 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/35000 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 企業管理研究所 | zh_TW |
| dc.description (描述) | 93355077 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 由於資產的減損會大幅影響會計盈餘與資產價值，且一般公認會計原則給予公司管理階層在資產減損的處理上有很大的彈性，因此長久以來，長期性資產減損的議題都吸引著經理人、會計資訊使用者、媒體、政府規範單位以及學術界的注意。美國財務會計準則委員會在2001年10月發佈了財務會計準則第142號與第144號公報來修正原本規範長期性資產減損的第121號公報，其中第144號公報主要規範的資產類別為非商譽類的長期性資產減損會計處理。雖然144號公報施行至今已有數年的時間，但與144號公報相關的實證研究極少，因此本文將時序拉回公司採用144號公報的首年度，分析公司認列長期性資產減損的決定性因素以及股票市場對公司資產減損宣告的反應。 在公司認列長期性資產減損的決定性因素方面，實證分析結果顯示公司長期性資產減損之金額會受到公司之經濟因素（股票報酬、資產報酬率成長率）以及報導動機（總資產、盈餘平穩化、經理人變動）影響，由此可知公司認列資產減損的行為與動機除了包含144號公報內所規範的經濟因素外，尚包括傳統盈餘管理理論中所提出的報導動機。 而在分析股票市場對公司資產減損宣告反應的研究中，先前的研究均是假設市場上對於資產減損的認列為非預期的，然而市場上對於資產減損損失的認列並非全然皆為非預期的，投資人亦有可能透過公開資訊的蒐集以及理性分析後會將預期資產減損損失考慮在投資策略中；因此本文利用迴歸模型預測，將長期性資產減損分為投資人預期與非預期兩種類型進行分析，以分別探討投資人對預期與非預期的資產減損宣告有何不同的反應。實證結果顯示，不論資產減損是否被投資人預期，股票市場對於資產減損的消息並沒有顯著反應。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論..................................1 第一節 研究背景...........................1 第二節 研究動機...........................2 第三節 研究目的...........................2 第四節 研究貢獻...........................3 第五節 研究流程...........................3第二章 文獻探討...............................5 第一節 SFAS第144號公報....................5 第二節 盈餘管理與長期資產減損相關文獻.......11 第三節 長期性資產減損與盈餘管理之關係.......19 第四節 長期性資產減損與資本市場之關係.......22第三章 研究設計...............................25 第一節 研究假說..........................25 第二節 研究方法與研究模型.................29 第三節 研究期間、樣本與範圍................42第四章 研究結果...............................47 第一節 敘述性統計分析.....................47 第二節 單變量檢定實證結果與分析............48 第三節 多變量檢定實證結果與分析............51 第四節 敏感性測試 .....................59第五章 結論...................................62 第ㄧ節 研究結論..........................62 第二節 研究限制與建議.....................64參考文獻.....................................65 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093355077 | en_US |
| dc.subject (關鍵詞) | 資產減損 | zh_TW |
| dc.subject (關鍵詞) | 事件研究法 | zh_TW |
| dc.subject (關鍵詞) | 實是性會計理論 | zh_TW |
| dc.subject (關鍵詞) | SFAS 144 | en_US |
| dc.title (題名) | 影響長期性資產減損損失認列之決定性因素與其市場反應－以美國財務會計準則第144號公報為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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