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研究生:黃建勳
研究生(外文):Huang,Chien-hsun
論文名稱:提前適用財務會計準則公報第三十五號之上市櫃公司特性與盈餘管理之研究
指導教授:郭弘卿郭弘卿引用關係
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:70
中文關鍵詞:提前適用35號公報公司特性盈餘管理
外文關鍵詞:Eearly adoptionTaiwan’s Accounting standard No.35Firm characteristicEarning management
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中華民國會計研究發展基金會於2004年7月發佈財務會計準則第35號公報:「資產減損之會計處理」並對會計年度結束日在2005年12月31日(含)以後之財務報表適用之,但得提前適用。35號公報規定企業資產發生減損時,須對資產認列減損損失,以反映企業資產之真實價值。然而,資產減損之認列可能對企業之會計盈餘、資產之帳面價值造成衝擊,本研究之主要目的係找出提前適用35號公報公司其公司特性,藉此瞭解其提前採用之動機與目的,並且檢視提前適用35號公報之公司是否同時進行盈餘管理之行為。
實證結果顯示:(1)提前適用35號公報公司,其公司特性為有著較低之負債比率、資產報酬率與股利支付率,且公司規模較大。此外,過去年度之公司特性並非影響公司是否提前適用35號公報之決定因素。(2) 提前適用35號公報公司確實有從事使淨利下降之盈餘管理之行為。
In July 2004, Accounting Research and Development Foundation in Taiwan issued Statement No.35,“Accounting for the impairment of assets”. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. To reflect the true value of assets statement No.35 requires firm should recognize assets impairment loss when assets have impaired. However, assets impairment recognized may impact a firm’s accounting earnings and book value of long-term assets of the firm. This study investigates the main firm characteristics of early adoption of the new accounting standard and weather early adopters have earning management at the same time.
Empirical results suggest that: (1) firms that early adopting statement No.35 are those with lower debt to asset ratio, return on asset ratio, dividend payout ratio and which are small sized. Besides, firm’s characteristics in past years are not determinant of early adoption of the new accounting standard. (2) Early adopters of the new accounting standard indeed use earnings management to lower the net income.
目錄.......................................................i
圖目錄....................................................ii
表目錄...................................................iii
第一章 緒論.................................................1
第一節 研究動機與目的........................................1
第二節 研究問題.............................................4
第三節 研究架構.............................................6
第二章 文獻探討.............................................7
第一節 資產減損.............................................7
第二節 提前適用會計準則之相關文獻............................ 12
第三節 盈餘管理衡量方法之相關文獻............................ 16
第三章 研究方法........................................... 21
第一節 觀念性架構..........................................21
第二節 研究假說............................................22
第三節 變數衡量與定義.......................................27
第四節 研究期間、樣本選取與資料來源...........................33
第五節 資料分析方法.........................................36
第四章 實證結果............................................41
第一節 公司特性與提前適用35號公報之關聯性.....................41
第二節 盈餘管理與提前適用35號公報之關聯性.....................53
第三節 敏感性測試...........................................58
第五章 結論、研究限制與建議..................................63
第一節 研究結論............................................63
第二節 研究限制............................................65
第三節 研究建議............................................66
參考文獻...................................................67

圖目錄
圖3-1資料分析方法流程......................................40

表目錄
表3-1 樣本公司之市場別及產業別分佈比例........................34
表4-1 變數之敘述性統計量....................................42
表4-2 公司特性與提前適用35號公報關聯性之Logit迴歸模式 (減損當年與前年變動)......................................44
表4-3 公司特性與提前適用35號公報關聯性之Logit迴歸模式 (減損當年)...............................................46
表4-4 公司特性與提前適用35號公報關聯性之Logit迴歸模式 (前年變動).............................................. 48
表4-5 各變數之相關係數......................................50
表4-6 各變數間之VIF值......................................52
表4-7 Modified Jones Model迴歸結果.........................53
表4-8裁決性應計項目敘述性統計量..............................54
表4-9 裁決性應計項目之常態性檢定.............................55
表4-10 提前適用公司與配對公司之平均數差異檢定..................56
表4-11 認列減損年度裁決性應計項目之迴歸分析...................57
表4-12 公司特性與提前適用35號公報關聯性之Logit迴歸模式 (產業控制變數測試)........................................58
表4-13 公司特性與提前適用35號公報關聯性之Logit迴歸模式 (刪除資產減損金額為0樣本之測試).............................61
一、中文部分
吳清在、謝宛庭,2005,認列資產減損時點與金額之決定因素及其市場反應,2005 會計理論與實務研討會,台灣大學會計系與中華會計教育學會,台北。
林有志、廖宜峰,2005,公司提前適用資產減損公報之盈餘管理動機,2005 會計理論與實務研討會,台灣大學會計系與中華會計教育學會,台北。
林惠玲與陳正倉,2004,統計學-方法與應用,台北:雙葉書廊有限公司。
財團法人中華民國會計研究發展基金會財務會計準則委員會,2004,財務會計準則公報第三十五號:資產減損之會計處理準則。
謝建新,2005,證券暨期貨月刊,第23卷,第5期:4-7。
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