臺灣博碩士論文加值系統

由於過去文獻較少著墨於資產減損年報揭露之相關研究，故本研究以2010年至2015年為研究期間，探討我國當年度有認列資產減損損失之上市上櫃公司，其資產減損認列之連續性、資產減損迴轉利益分別與資產減損之整體揭露品質、由非商譽資產產生、由現金產生單位（非商譽資產及商譽）產生、由商譽產生、由非確定耐用年限之無形資產產生之減損損失揭露品質關係。實證結果發現，整體而言，資產減損認列之連續性對應變數相關資產減損損失之揭露品質有所影響，並且透過不同定義之資產減損認列之連續性，發現若公司為資產減損認列之連續性_非初次認列時，揭露品質上升；但若公司為資產減損認列之連續性_初次認列時，對於資產減損之相關揭露品質下降。綜上所述，本研究發現對於資產減損認列之連續性_非初次認列、初次認列實證結果呈現不同看法；此外，在資產減損迴轉利益對應變數相關資產減損損失之揭露品質並無顯著影響。

As there were few literature focus on the topic of asset impairment loss in the financial statements in the past. The objective of this study is to examine whether the asset impairment loss continuity and gains on reversal of impairment loss affect the overall disclosure quality of impairment loss, disclosure quality of non-goodwill assets impairment loss, disclosure quality of impairment loss generated from cash-generating units (non-goodwill & goodwill assets), disclosure quality of impairment loss generated from goodwill and disclosure quality of impairment loss generated from intangible assets with indefinite useful lives. Using data of 1,978 firm-year observations listed in Taiwan from 2010 to 2015, results indicate that the asset impairment loss continuity has significant effects on dependent variable which is disclosure quality of asset impairment loss. By adopting the different definitions of continuity of asset impairment loss, it is found that a company’s non-initial of recognition continuity of impairment loss assists the disclosure quality of impairment loss. In contrast, initial of recognition continuity of impairment loss can have negative impact. In conclusion, this research gets the opposite empirical results of the relationship of disclosure quality of asset impairment loss and initial, non-initial recognition. In addition, gains on reversal of impairment loss has no significant effects on the dependent variable which is disclosure quality of asset impairment loss.

第一章 緒論
第一節 研究背景與動機
第二節 研究目的
第三節 論文架構
第四節 研究流程
第五節 觀念性架構
第二章 文獻探討
第一節 策略性報導
第二節 資產減損之相關文獻
第三節 影響資產減損與揭露品質相關文獻
第三章 研究方法
第一節 假說發展
第二節 研究之迴歸式、變數定義與衡量
第三節 樣本選取與資料來源
第四章 實證結果與分析
第一節 敘述性統計
第二節 相關性分析
第三節 迴歸分析
第四節 敏感性分析
第五節 資產減損認列之連續性不同定義之實證結果
第五章 結論
參考文獻
附錄

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