臺灣博碩士論文加值系統

本研究主要從公司治理的角度，探討其與企業認列資產減損間之關聯性。我們透過最小平方法建立實證模式。實證結果指出，董事會規模的確與企業認列資產減損有統計上的顯著正向關係，但是與獨立董事席次則呈現統計上的顯著負向關係。因此本研究結論是企業認列資產減損與公司治理間仍具關聯性，隱約意謂著惟有公司治理機制健全落實，提高資產價值的攸關性，以符財務會計準則公報第35號目的。

This study is about the association between the asset impairment and corporate governance, especially from the perspective of corporate governance. We build the testimonial model via the least squares method. The testimonial result indicated that the asset impairment is truly positive related to the size of board in statistic, but negative related to the independent directors in statistic. Hence, this research concludes that the asset impairment is still related to corporate governance. It implied that only the mechanism of corporate governance is strong enough, can we improve the relevance of the asset value and achieve the goal of SFAS No.35.

中文摘要 ⅰ
ABSTRACT ⅱ
誌謝 ⅲ
目錄 ⅳ
表目錄 ⅵ
圖目錄 ⅶ
壹、緒論 1
一、研究動機 1
二、研究目的 2
三、研究觀念性架構 2
貳、文獻探討與研究假說 3
一、資產減損之會計處理 3
二、公司治理與資產減損 6
參、研究設計 11
一、樣本期間、資料來源及選取 11
二、研究變數的操作性定義 13
三、實證模式 19
肆、實證結果與分析 21
一、變數敘述統計分析 21
二、變數之相關係數分析 24
三、迴歸分析 26
四、敏感性分析 29
伍、結論 32
一、研究結論 32
二、研究意涵 33
參考文獻 34

中文文獻
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