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    题名: 資產減損損失、迴轉利益與盈餘管理之關聯性-論股權結構之角色
    Association among impairment loss, gain on reversal of impairment loss and earnings management-The role of ownership structure
    作者: 蔡武延
    贡献者: 郭弘卿
    蔡武延
    关键词: 資產減損
    迴轉利益
    35號公報
    盈餘管理
    日期: 2009
    上传时间: 2010-12-08 01:52:58 (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準則」於2004年7月1日發布，其目的在於使財務報表更能真實地反映企業的真實價值，提升財務報表的品質。然而，35號公報之相關規定賦予管理當局許多自由裁量權，導致管理當局認列資產減損或迴轉利益時可能存在著盈餘管理的動機。

    本研究以2006到2008年台灣上市櫃公司為樣本，探討企業提列資產減損損失、迴轉利益與盈餘管理之關聯性。本研究實證結果發現，管理當局提列資產減損金額會受到洗大澡及盈餘平穩化之盈餘管理動機之影響；而管理當局會藉由認列資產減損迴轉利益，以膨脹本身盈餘達到盈餘管理的目的。本研究亦發現，當外國機構投資人持股比例與董事及監察人持股比例越高時，公司認列資產減損或迴轉金額越小。當控制股東之控制權與現金流量權偏離幅度越大時，公司認列資產減損或迴轉金額越大。
    In order to reflect the real value of the company and increase financial statements quality, Accounting Research and Development Foundation in Taiwan issued Statement No.35, “Accounting for the impairment of assets” in July 2004. But parts of SFAS No.35 provide some discretion. As a result, management might have the earnings management incentive through recognizing impairment loss or gain on reversal of impairment loss.
    The research focuses on the association among impairment loss, gain on reversal of impairment loss and earnings management. The sample period is from year 2006 to year 2008. The empirical result shows that the recognition of impairment loss will be affected by the earnings management incentive. Besides, management will use the reversal of assets impairment to enhance company`s profitability. The research also finds that the more foreign investor`s holding rate and directors` holding rate, the less asset impairment loss or gain on reversal of impairment loss recognized. Finally, the more deviation between final controlling holder`s controlling right and cash flow right, the more asset impairment loss or gain on reversal of impairment loss recognized.
    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，2005會計理論與實務研討會論文集，台灣大學會計學系與中華會計教育學會。
    杜榮瑞、李文智及林靖傑，2007，資產減損迴轉與盈餘管理，2007會計理論與實務研討會論文集，台北大學會計學系。
    林有志與廖宜鋒，2005，公司提前使用資產減損公報之盈餘管理動機，2005會計理論與實務研討會論文集，台灣大學會計學系與中華會計教育學會。
    孫玉芬，2006，股權結構與提前認列資產減損關聯性之研究，國立政治大學會計研究所碩士論文。
    財團法人中華民國會計研究發展基金會，2004，財務會計準則公報第三十五號：資產減損之會計處理準則。
    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研究所博士論文。
    陳碧滋，2001，我國上市公司股價行為與董監因素關連性之探討，台灣大學會計學研究所碩士論文。
    楊朝旭與吳幸蓁，2009，資產減損之決定因素與盈餘資訊性後果：論公司治理之角色，會計評論，第48期：67-114。
    鄭文吉，2006，提前適用財務會計準則公報第35號「資產減損之會計處理準則」公司特徵之研究，國立台北大學會計學系研究所碩士論文。
    二、西文部分
    Beaver, W. H., and S. Ryan. 2000. Biases and lags in book value and their effects on the ability of the book-to-market to predict book return on equity. Journal of Accounting Research 38 (1): 127-148.
    Brickley, J. A., R. C. Lease, and C. W. Smith. 1988. Ownership structure and voting on antitakeover amendments, Journal of Financial Economics 20: 267-291.
    Chen, S., Wang Y. and Zhao Z. 2007. Evidence of Asset Impairment Reversals from China: Economic Reality or Earnings Management? Working Paper Series, The Hong Kong Polytechnic University.
    Healy, P. M. 1985. The effect of bonus schemes on accounting decision. Journal of Accounting and Economics 60 (2): 85-107.
    Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics 3: 305-360.
    Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research (Autumn): 193-228.
    Kothari, S. P., A. J. Leone and C.E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163-197.
    La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the world. Journal of Finance 54 (April): 471-517.
    La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R.W. Vishny. 2000. Investor protection and corporate governance. Journal of Financial Economics 58: 3-27.
    Leuz, C., D. Nanda, and P. Wysocki. 2003. Earnings management and institutional factors: an international comparison. Journal of Financial Economics: 505-527.
    Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20: 237-265.
    Riedl, J. E. 2004. An examination of long-lived asset impairments. The Accounting Review 79 (3): 823-852.
    Watts, R. 2003. Conservatism in accounting part I: explanations and implications, Accounting Horizons 17: 207–221.
    Zucca, L., and D. Campbell. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons 6 (3): 30-41.
    描述: 碩士
    國立政治大學
    會計研究所
    97353021
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097353021
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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