臺灣博碩士論文加值系統

資產減損的目的主要是在傳遞資產的真實價值，資產減損的認列與資產所產生的效益相關，下游產業的成長性為資產的「可回收金額」決定因素之一。然而，過去對於資產減損的研究，並未考慮到下游產業成長性，因此本研究探討下游產業成長性對資產減損之影響。
本研究以主計處「產業關聯表」做為辨認下游產業的基礎，探討下游產業成長性對資產減損之影響。
實證結果指出，當下游產業衰退時，資產減損認列動機傾向報導誘因；反之，下游產業成長時，資產減損認列動機傾向經濟因素。本研究另指出不管公司經濟情況成長衰退與否，於下游產業衰退，均會增加資產減損的認列；而在公司經濟情況及下游產業均成長，公司會增加資產減損的認列。

The main purpose of asset impairments is to convey the real value of assets. The recoverable amount of assets that is a determinant of asset impairments is influenced by the growth of downstream industry. However, the growth of downstream industries hasn’t been considered in recent studies yet.
This study classified the downstream industries of firms on the basis of Input-Output Tables from Directorate-General of Budget, Accounting and Statistics to explore the effect of the growth of downstream industry on asset impairments.
The results showed that as the downstream industries are declining, the motive of asset impairments is more likely to be reporting incentives; while the downstream industries are growing, the motive of asset impairments is more likely to be economic factors. This study also indicated that when the growth of the downstream industry is declining, firms recognized more amount of asset impairments, regardless of the growth or declined of firms; when the growth of firms and of firms’ downstream industries is increasing, firms recognized more amount of asset impairments.

摘 要 i
Abstract ii
謝 辭 iii
目 錄 iv
表 次 v
第一章 研究動機 1
第二章 文獻回顧 4
第一節 資產減損與資產減損迴轉的相關規定 4
第二節 資產減損與資產減損迴轉的相關文獻 7
第三章 研究方法 13
第一節 假說建立 13
第二節 迴歸模式 15
第三節 迴歸係數與預期符號 19
第四節 樣本選取、來源與分佈 26
第四章 實證結果 28
第一節 敘述性統計與單變量分析 28
第二節　相關分析 34
第三節 迴歸結果 37
第四節 敏感性分析 52
第五章 結論、限制及建議 72
第一節 結論 72
第二節 研究限制 73
第三節 研究建議 73
參考文獻 74

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