臺灣博碩士論文加值系統

本研究探討上市公司準時採用第三五號公報有關固定資產減損之因素，將之區分為企業盈餘管理誘因與財務結構兩大動因。本研究以固定資產減損為應變數，並以企業盈餘管理誘因及財務結構為自變數，且以公司規模為控制變數。本研究採用迴歸分析以瞭解固定資產減損與企業盈餘管理誘因和財務結構間之關聯性。本研究結果顯示固定資產減損與企業盈餘管理誘因及財務結構皆具顯著之關聯性。

This paper explores factors leading to the timely application by listed companies of Taiwan SFAS 35 related to fixed asset impairment and divides them into two drivers as earnings management and financial structures. This paper takes fixed asset impairment as the dependent variable, earnings management and financial structures as independent variables, and the company scale as the control variable. This paper uses regression analyses to understand the correlation between fixed asset impairment and earnings management, and financial structures. The result of this paper shows that fixed asset impairment has a significant correlation with earnings management and financial structures.

中文摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
壹、 緒論 1
一、 研究背景與動機 1
二、 研究目的 1
三、 研究觀念性架構 2
貳、 文獻探討與假說 4
一、 固定資產減損相關之會計處理 4
二、 企業財務結構 8
三、 企業盈餘管理誘因 9
參、 研究設計 13
一、 研究涵蓋期間、選樣標準及資料出處 13
二、 實證模型 16
三、 本研究之操作性定義 16
肆、 實證結果與分析 21
一、 變數之敘述性統計分析 21
二、 變數之相關係數分析 23
三、 迴歸分析 26
四、 敏感性分析 31
伍、 結論與研究意涵 35
一、 結論 35
二、 研究意涵 37
參考文獻 39

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