臺灣博碩士論文加值系統

減損的發生往往對於企業未來營運狀況產生相當不利的影響，然而公司為了平衡來自股東、債權人的資金成本、政治成本以及壞消息釋放後的其他經濟後果，管理階層視其公司特性進行揭露品質的決策，鮮少完全隱藏或完全公布減損損失的事實以及衡量之基礎。
本文參考減損公報於揭露之規定，將公司資產項目分為一般性資產、現金產生單位、商譽、未確定耐用年限之無形資產等並歸納為評分標準，討論2013年國際會計準則IAS 36號減損公報適用前後五年，各公司在不同會計公報規範下於減損損失之揭露情況，並且進一步將樣本公司以規模、產業以及所屬事務所規模作為公司特性加以區分討論。
本研究發現IAS 36號正式適用後，公司整體財務報導、商譽、現金產生單位、未確定耐用年限之無形資產中揭露品質上升，但一般性資產的揭露上卻有所下降，可能為公司資源分配的原因。在其他公司特性上，規模越大的公司對於現金產生單位的揭露程度較高，電子產業相較於非電子產業於未確定耐用年限之無形資產的揭露程度較高，而所屬會計師事務所規模大，除了商譽無論事務所規模大小揭露品質都相當高以外，一般性資產、現金產生單位、未確定耐用年限之無形資產中，事務所的規模越大其揭露品質越高。

Impairment would have great impact on business operation in a long way, therefore the information of impairment loss in financial report would be important for financial users to evaluate the condition of corporations. If the information asymmetry gets higher between corporations and financial users, the uses would more easily do wrong investing or loaning decisions.
Therefore, corporation would take the capital cost, political cost and the results of information released into account, before decided the disclosure level. This paper followed the disclosure part of impairment rules, and marked financial reports in order to discuss the disclosure quality for corporations. Finally, we find the higher degree after IAS 36 implemented, and for other corporate characteristics, we find that larger size of corporations, electronics manufacturing industry, and larger size of accountant firms will have higher discloser quality

摘要 i
Abstract ii
謝辭 iii
目錄 iv
表次 vi
圖次 vii
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題與流程 4
第二章 文獻探討 7
第一節 減損公報之規範 7
第二節 財務報導揭露之目的 12
第三節 壞消息的揭露後果 18
第四節 分類比較之文獻基礎 19
第三章 研究方法 25
第一節 實證參數 25
第二節 樣本選取與分析 33
第四章 實證結果與分析 37
第五章 結論 51
第一節 研究結論 51
第二節 研究限制 52
第三節 研究建議 53
參考文獻 55
附表 分數分佈表 60

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