English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113822/144841 (79%)
Visitors : 51826667      Online Users : 554
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97148


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/97148


    Title: 盈餘平穩誘因下證券化金融資產與壞帳之使用
    Other Titles: Evidence of Income Smoothing from Securitized Loans and Loan Loss
    Authors: 陳維慈;曾馨卉
    Chen, Wei-tzu;Tseng, Hsin-Hui
    Keywords: 盈餘平穩化;證券化資產;壞帳
    Income smoothing;Securitized loans;Loan loss provisions
    Date: 2012-01
    Issue Date: 2016-06-01 14:15:20 (UTC+8)
    Abstract: 本研究主旨係探究證券化放款與壞帳之關係。隨著金融資產證券化（簡稱證券化）於銀行業的快速發展，美國財務會計準則第140號(FASB 2000)以控制權觀念與財務要素法(control-and-financial-components approach)規範證券化資產除列的會計處理，成為企業管理者從事盈餘平穩化的管道。然而，考量以證券化活動進行盈餘管理的負面經濟後果，銀行業的最大應計項目-壞帳，則為管理者採行的另一項策略性工具。本研究提供證券化活動與壞帳間可能存在互補關係的證據，其中，證券化的實質交易可為企業管理者於壞帳之外進行盈餘平穩的工具。同時，本研究亦針對公允價值會計之財務資訊品質提供初步驗證的發現：當公允價值成為金融資產與負債的衡量依據，企業管理者以證券化數量及資產除列利得進行盈餘管理的行為將對會計盈餘品質產生不利影響，此不利影響可能經由金融商品公允價值的估計而發生。
    The purpose of this study is to investigate the relationship between the use of securitized loans and loan loss provisions. As the development of financial asset securitizations (securitizations) is increasing in banking industry, loan transfers under control-and-financial-components approach prescribed by Statement of Financial Accounting Standards (SFAS) No. 140 (FASB 2000) have become available for mangers to smooth income. However, banks have to face negative consequences from real transactions of securitizations. To achieve smoothing objective, loan loss provisions, as the largest accruals in banking industry, may have been used by managers strategically with securitizations. This study provides evidence on the complementary relationship between securitizations and loan loss provisions and contributes to the line of earnings management research in identifying a specific real transaction, securitizations, available for banks to manage earnings. In addition, findings of this study have implications for the quality of financial reporting under fair value accounting. The use of real transactions to meet earnings target through volume and gains of securitizations raises issues on the quality of accounting earnings as financial instruments are measured at fair value. Attention should be called to unreliable estimates arising from fair value measurements.
    Relation: 會計評論, 54,43-75頁
    International Journal of Accounting Studies
    Data Type: article
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File SizeFormat
    54-2.pdf354KbAdobe PDF2283View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback