政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30172

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30172

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30172

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30172

Title:	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
Authors:	林孟瑾
Contributors:	鄭丁旺林孟瑾
Keywords:	提前適用資產減損 35號公報盈餘管理 Early adoption Asset impairment SFAS No.35 Earnings management
Date:	2006
Issue Date:	2009-09-11 17:23:19 (UTC+8)
Abstract:	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。 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.
Reference:	丁緯、顏信輝，2006，三十五號公報對企業年度報表之影響—由九十三年年報分析（上），會計研究月刊，第242期(1月)：98-104。陳依萍，2005，從財務公報趨勢看企業經營，會計研究月刊，第232期(3月)：30-31。陳克豪，2004，資產減損之會計處理及其影響簡介，會計研究月刊，第218期(1月)：42-43。黃聖凱，2004，長期性資產價值減損與股票報酬率相關性之研究，國立台灣大學會計系碩士論文。劉惠美，2005，我國上市櫃公司資產減損與企業特色關聯性之研究，私立輔仁大學會計系碩士論文。廖宜鋒，2005，公司提前適用資產減損公報之盈餘管理動機，私立逢甲大學會計系未出版碩士論文。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，國立成功大學會計系未出版博士論文。 Alciatore, M., C. Dee, P. Easton, and N. Spear. 1998. Asset write-downs: A decade of research. Journal of Accounting Literature 17: 1-39. Ayres, F. L.. 1986. Characteristics of firms electing early adoption of SFAS No. 52. Journal of Accounting and Economics 8(2): 143-158 Bartov, F. L., and W. Ricks. 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3(4): 327-346. Chen, C. J. P., S. Chen, X. Su, and Y. Wang. 2004. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61. Chen, K.. 1991. The timing of asset write downs in the oil and gas industry: 1985-86. Petroleum Accounting and Financial Management Journal 10: 157-169. Elliott, J., and W. Shaw. 1988. Write-offs as accounting procedures to manage perceptions. Journal of Accounting Research 26 (Supplement): 91-119. Elliott, J., and J. Hanna. 1996. Repeated accounting write-offs and the information content of earnings. Journal of Accounting Research 34 (Supplement): 135-155. Financial Accounting Standards Board, 1995. Accounting Standards No.121: Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of. Financial Accounting Standards Board, 2001. Accounting standards No.142: Goodwill and other intangible assets. Financial Accounting Standards Board, 2001. Accounting Standards No.144: Accounting for the impairment or disposal of long-lived assets. Francis, J., J. Hanna, and L. Vincent. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research 34 (Supplement): 117-134. Healy, M. P., and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 (December): 365-383. Heflin, F., and T. Warfield. 1997. Managerial discretion in accounting for asset write-offs. Working paper, University of Wisconsin-Madison. International Accounting Standards Board, 2004. Accounting Standards No.36: Accounting for asset impairment. Rees, L., S. Gill, and R. Gore. 1996. An investigation of asset write-downs and concurrent abnormal accruals. Journal of Accounting Research 34 (Supplement): 157-169. Riedl, J.. 2004. An examination of long-lived asset impairment. The Accounting Review 79(3): 823-852. Strong, J., and J. Meyer. 1987. Asset writedowns: Managerial incentives and security returns. Journal of Finance (July): 643-661. Watts, R., and J. Zimmerman. 1986. Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall. Zucca, L., and D. Campbell. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons 6 (September): 30-41.
Description:	碩士國立政治大學會計研究所 93353026 95
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0093353026
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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