臺灣博碩士論文加值系統

本研究以企業財務特徵與盈餘管理之觀點，探討臺灣第35號「資產減損之會計處理準則」公報實施後，自2005年至2007年我國上市企業認列資產減損之決定因素。實證結果發現，假說H1-1、H1-2、H1-3、H1-4及H2-2獲得統計上支持，即企業認列資產減損受到總資產報酬率成長率、獲利能力、銷貨淨額成長率、負債比率及洗大澡等因素影響。此意謂著臺灣企業會隨著經濟環境變動來認列資產減損，及為減少投資人對管理當局的不信任，而透過會計方法之選擇來認列減損損失外，亦基於盈餘管理誘因來認列資產減損。

This study will base on the perspective of corporate financial characteristics and motivations of earnings management to investigate that the determinants of asset impairment as recognized by the listed corporate in our country after the implementation of bulletin on “Accounting for Asset Impairment” from 2005 to 2007. As discovered by substantive results, assumption H1-1, H1-2, H1-3, and H1-4 are obtained with support statistically, indicating the fact that asset impairment recognized by corporate will be affected factors as growth rate on return on assets, profitability, net sales growth rate, debt ratio, and taking big-bath. In other words, the enterprises of Taiwan will work, along the changes of economic environment, to recognized asset impairment. And it will, on one hand, make use of selection of accounting measures to recognize asset impair, and also base on incentive of surplus management to recognize asset impairment in order to reduce the distrust of investor towards the management authority.

目錄

中文摘要------------------------------------------------------ i
英文摘要------------------------------------------------------ ii
誌謝-------------------------------------------------------------- iii
目錄-------------------------------------------------------------- iv
表目錄---------------------------------------------------------- vi
圖目錄---------------------------------------------------------- vii
第一章 緒論--------------------------------------------- 1
第一節 研究動機---------------------------------------- 1
第二節 研究目的---------------------------------------- 2
第三節 研究問題---------------------------------------- 3
第四節 研究架構---------------------------------------- 4
第二章 文獻探討與假說建立------------------- 5
第一節 資產減損之相關會計處理-------------- 5
第二節 資產減損與財務特徵--------------------- 9
第三節 資產減損與盈餘管理--------------------- 10
第三章 研究設計------------------------------------- 11
第一節 資料來源及篩選過程--------------------- 11
第二節 變數衡量之操作性定義----------------- 14
第三節 實證模型--------------------------------------- 18
第四章 實證結果------------------------------------- 20
第一節 敘述性統計分析---------------------------- 20
第二節 相關分析--------------------------------------- 21
第三節 研究假說驗證-------------------------------- 25
第四節 敏感性分析------------------------------------ 29
第五章 結論與建議--------------------------------- 32
參考文獻----------------------------------------------------- 34

一、中文文獻
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. 中華會計學刊 (6):59-95.
林有志與廖宜鋒. 2006. 提前採用資產減損公報之公司特性及盈餘管理動機. 文大商管學報 11 (1):11-28.
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公報:資產減損之會計處理準則，2004年7月.
財團法人中華民國會計研究發展基金會國際會計準則翻譯覆審專案委員會. 2010.國際會計準則第36號資產減損.
陳錦村、郭碧雲、許正昇與陸韻茹. 2006. 台灣上市櫃公司認列資產減損之決定因素-以所有權結構、成長機會、營運績效、債務規模與盈餘管理動機五大構面作探討. 2006年會計理論與實務研討會. 東吳大學會計系與中華會計教育學會.
陳雪如、黃劭彥與詹淇文. 2010. 財務危機公司之資產減損之關聯性研究. 會計與財金研究 3 (2):45-63.
曹美娟. 2006. 我國企業資產減損之資訊內涵與決定因素研究, 會計學系, 國立臺北大學, 新北市.
黃振豊與陳敏齡. 2006. 公司提前適用第三五號公報「資產減損」動因之探討. 淡江人文社會學刊 (25):51-70.
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 (48):67-114.
顏信輝與丁緯. 2008. 企業認列資產減損之考量-控制經濟因素及查核事務所規模之影響. 淡江人文社會學刊 (36):95-124.
顏信輝與丁緯. 2006. 資產減損、財報品質與審計品質. 2006會計與產業整合學術研討會.

二、英文文獻
Bushman, R. M., and J. D. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting & Economics 42 (1/2):107-148.
Chao, C. L. 2007. An Examination of SFAS No. 35: Adoption Timing Motives, Write-Off Characteristics, and Market Reaction. The International Journal of Accounting Studie (2006 Special Issue):77-120.
Cowan, A. R., W. N. Dilla, and C. Jeffrey.2006.Goodwill Testing and Earnings under SFAS 142. Working paper, Iowa State University.
Elliott, J. A., W. H. Shaw, and G. Waymire. 1988. Write-Offs as Accounting Procedures to Manage Perceptions. Journal of Accounting Research 26 (3):91-119.
Financial Accounting Standards Board(FASB).(1995) Accounting for the I mpairment of long-lived assets and for long-lived assets to be disposed of.State of Financial Accounting Standards No.121, Norwalk, CT:FASB
Financial Accounting Standards Board(FASB). (2001),Accounting for the impairment or disposal of long-lived assets.State of Financial Accounting Standards No 144, Norwalk, CT:FASB.
Financial Accounting Standards Board(FASB). (2001) Accounting for the goodwill and other intangible assets. State of Financial Accounting Standards No.142, Norwalk, CT:FASB.
Francis, J., J. D. Hanna, and L. Vincent. 1996. Causes and Effects of Discretionary Asset Write-Offs. Journal of Accounting Research 34 (3):117-134.
Heflin, F. and T. Warfield. (1997). Managerial discretion in accounting for asset write-offs. Working paper, University of Wisconsin-Madison.
International accounting standards committee (IAS)(2001).IAS NO.36:Impairment of Assets.
Kirschenheiter, M., and N. D. Melumad. 2002. Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies? Journal of Accounting Research 40 (3):761-796.
Rees, L., S. Gill, and R. Gore. 1996. An Investigation of Asset Write-Downs and Concurrent Abnormal Accruals. Journal of Accounting Research 34 (3):157-169.
Riedl, E. I. 2004. An Examination of Long-Lived Asset Impairments. Accounting Review 79 (3):823-852.
Strong, J. S., and J. R. Meyer. 1987. Asset Writedowns: Managerial Incentives and Security Returns. Journal of Finance 42 (3):643-661.
Zucca, L. J., and D. R. Campbell. 1992. A Closer Look at Discretionary Writedowns of Impaired Assets. Accounting Horizons 6 (3):30-41.