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| Title: | 商譽減損對我國企業併購會計處理及財務報表價值攸關性之影響
The Effect of Goodwill Impairment on Accounting for Business Consolidation and Value Relevance of Financial Statements in Taiwan |
| Authors: | 劉兆容 |
| Contributors: | 陳錦烽
劉兆容 |
| Keywords: | 第三十五號公報
商譽
併購
價值攸關性
SFAS No. 35
Goodwill
Business consolidation
Value relevance |
| Date: | 2006 |
| Issue Date: | 2009-09-11 17:26:07 (UTC+8) |
| Abstract: | 我國財務會計準則公報第三十五號「資產減損之會計處理」規定，若有證據顯示相關資產可能發生減損，公司應進行減損測試，並據以認列資產減損損失。若已認列之資產減損已不存在或可能減少時，則可將該損失迴轉，但商譽之減損一經認列，即不得迴轉。本研究之目的在於探討商譽減損會計處理之改變，對於企業併購會計方法之選擇及財務報表會計資訊價值攸關性所造成的影響。
本研究之主要發現如下：（1）第三十五號公報發佈後，被併購公司的潛在商譽愈大，主併公司愈傾向採用權益結合法，以避免認列商譽；（2）企業依照該公報編製財務報表時，資產減損可能淪為其盈餘管理之工具，而導致盈餘對股價之解釋能力降低；以及（3）由於商譽減損損失不能迴轉，投資者認為企業較不會透過該類損失之認列，以進行盈餘管理。
SFAS No. 35: Accounting for Impairment of Assets, requires that an enterprise should evaluate whether or not there are indications that an asset may be impaired on the balance sheet date. If such an indication exists, an impairment test should be performed to determine and recognize the loss. When there is evidence that an impairment loss recognized in prior years may no longer exist or has been reduced, it may be reversed; however, reversal of impairment loss on goodwill is prohibited. The purpose of this study is to investigate how the change on accounting for goodwill impairment affects the accounting for business consolidations and the value relevance of financial statements.
Our major empirical results are as follows. (1) For the business consolidation occurred after the issuance of SFAS No. 35, the larger the potential goodwill of the acquired firm, the more likely the acquiring firm would adopt the Pooling method to avoid recognizing goodwill. (2) With the adoption of SFAS No. 35, since firms may utilize the Statement as an earnings management device, the value relevance of a firm’s earnings is decreased. (3) From the investors’ viewpoint, an impairment loss on goodwill is less likely to have earnings management effect because such a loss cannot be reversed. |
| Reference: | 一、中文部分
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林育淦，2005，資產減損之會計處理對財務報表價值攸關性影響之研究，私立輔仁大學會計學系碩士論文。
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崔毓雄，1995，企業併購會計方法選擇之實證研究－以美國儲貸銀行業為例，國立中央大學財務管理研究所碩士論文。
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黃樹傑，2004，商譽減損會計處理改變對台灣企業併購活動之影響探討，國立交通大學高階主管管理學程碩士論文。
顏信輝與丁緯，2006，第三十五號公報對企業年度報表之影響－由九十三年年報析（上），會計研究月刊，第242期（一月）：98-104。
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二、英文部分
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| Description: | 碩士
國立政治大學
會計研究所
94353013
95 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0094353013 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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