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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30196


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    题名: 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
    作者: 劉兆容
    贡献者: 陳錦烽
    劉兆容
    关键词: 第三十五號公報
    商譽
    併購
    價值攸關性
    SFAS No. 35
    Goodwill
    Business consolidation
    Value relevance
    日期: 2006
    上传时间: 2009-09-11 17:26:07 (UTC+8)
    摘要: 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.
    參考文獻: 一、中文部分
    吳清在與謝宛庭，2005，認列資產減損時點與金額之決定因素及其市場反應，台灣大學2005會計理論與實務研討會。
    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。
    林惠玲與陳正倉，2004，統計學—方法與應用（下冊），雙葉書廊有限公司。
    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。
    曹美娟，2006，我國企業資產減損之資訊內涵與決定因素研究，國立台北大學會計學系博士論文。
    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。
    顏信輝與丁緯，2006，第三十五號公報對企業年度報表之影響－由九十三年年報分析（下），會計研究月刊，第243期（二月）：86-91。
    二、英文部分
    Anderson, J.C., and J.G.. Louderback. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research 13（Autumn）: 338-43.
    Aboody D., R. Kasznik , and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics 29: 261-286.
    Barth, M. E., W. H. Beaver, and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting & Economic 25: 1-34.
    Chaney, P. K., L. Lovata, and K. Philipich. 1991. Acquiring firm characteristics and the medium of exchange. Quaterly Journal of Business and Economics 30 (4): 55-69.
    Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the value relevance of earnings and book values over the past forty years. Journal of Acounting and Eonomics 24: 39-68.
    Chen, C., M. Kohlbeck, and T. Warfield. 2004. Goodwill valuation effects of the initial adoption of SFAS 142. Working paper, University of Wisconsin-Madison.
    Elliott, J., and W. Shaw. 1988. Write-offs as accounting procedures to manage perceptions. Journal of Accounting Research 26（Supplement）: 91-119.
    Feltham, G. A., and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Acounting Rsearch 11: 689-731.
    Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research 5 (Supplement): 187-204.
    Huefner, R. J., and J. A. Largay III. 2004. The effect of the new goodwill accounting rules on financial statements. The CPA Journal 74 (Oct): 30-35.
    Ketz, J. E., and P. Schams. 2004. Goodwill: Have new rules killed mergers? The Journal of Corporate Accounting & Finance15 (Jan/Feb): 53-58
    Li, K., and G. Meeks. 2006. The impairment of purchased goodwill: Effects on market value. Working Paper, University of Cambridge - Judge Business School and University of Cambridge - Judge Business School.
    Nathan, K., and K. M., Dunne. 1991. The purchase-pooling choice: Some explanatory Variables. Journal of Accounting and Public Policy 10: 309-323.
    Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary accounting research 11: 661-687.
    Riedl, J. E. 2004. An examination of long-lived assets impairments. The Accounting Review 79 (Jul): 823-852.
    Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53 (1):112-134.
    Zucca, L., and D. Campbell. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons 6 (September): 30-41.
    描述: 碩士
    國立政治大學
    會計研究所
    94353013
    95
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094353013
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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