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研究生:蘇俊瑋
研究生(外文):Juan-Wei Su
論文名稱:市場認知管理對財務會計準則公報第35號之影響-提前適用之分析
論文名稱(外文):The Effect of Market Perception Management on the SFAS No.35:The Analysis of Early Adoption
指導教授:張文瀞張文瀞引用關係
指導教授(外文):Wen-Jing Chang
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
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:2007
畢業學年度:95
語文別:中文
論文頁數:81
中文關鍵詞:資產減損35號公報
外文關鍵詞:Asset impairmentsSFAS No . 35
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本研究目的一乃探討股價受低估之公司是否會進行市場認知管理之行為,前適用第35號公報『資產減損之會計處理準則』。研究目的二探討價值被低估之公司是否利用提前認列減損當做訊息發放之機制,因此提前適用35號公報之公司是否其資產並無減損。研究目的三探討提前適用35號公報之公司,其所認列之減損損失是否能預測公司未來之盈餘,以減緩市場對其盈餘持續性反應不足之現象。研究目的四則檢視公司認列減損後市場對其盈餘反應不足之現象是否改善。
實證結果發現:
一、提前認列資產減損之公司,股價對其盈餘持續性存在反應不足之現象。
二、提前認列減損之公司其資產並無減損情形。
三、減損損失可預測未來盈餘,具盈餘持續性。
四、公司認列減損後,市場會充分反應減損之意涵,減輕整體盈餘反應不足之現象。
The first purpose of this research is to examine whether the public companies with stock prices underestimated would decide to early adopt SFAS No.35, Accounting for Asset Impairments. The second purpose is to examine whether early impairment recognizing would be a mechanism through which those companies with stock prices underestimated manipulate information. (It implies that those companies early adopting SFAS No.35 didn’t have assets impaired actually.) The third purpose is to examine whether the recognition of impairment losses after the implementation of SFAS No. 35 could forecast future earnings as well as improve the market’s under-reaction to earnings persistency. The fourth purpose is to examine that whether impairment recognizing will increase the amount of earnings information impounded into prices.
The results show as follow: First, future earnings information would not be fully impounded into prices for the companies that early adopted SFAS No.35. Second, the company which early adopted SFAS No.35 didn’t have impaired assets. Third, the impairment can forecast future earnings, and has its own earnings persistency. Finally, the information content of impairment is fully impounded into prices after the adoption of SFAS. No.35 so that under-reaction condition in the stock market will be improved overall.
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究架構 4
第二章 文獻探討 6
第一節 各國資產減損會計處理簡介 6
第二節 資產減損之決定因素 23
第三節 資產減損之市場反應 30
第四節 其它問卷調查 37
第五節 期望調整假說 39
第六節 信號理論 40
第三章 研究方法 41
第一節 觀念性架構 41
第二節 研究假說 42
第三節 實證模型 44
第四節 變數定義與衡量 46
第五節 樣本選取與資料來源 55
第四章 實證結果與分析 58
第一節 提前適用公司之市場評價 58
第二節 價值減損與提前適用35號公報 61
第三節 減損損失與未來盈餘 73
第四節 認列減損後市場之反應 74
第五章 結果與建議 75
第一節 結論 75
第二節 研究限制與建議 77
參考文獻 78
附錄 81
中文文獻
金成隆、孫玉芬,2006。股權結構與提前認列資產減損關聯性之研究,國立政治大學會計學研究所碩士論文。
財團法人中華民國會計研究發展基金會,2004。財務會計準則公報第35號「資產減損之會計處理準則」,財務會計準則委員會。
張文瀞、林鴻儒,2006,未分配盈餘加微10%對財務會計準則公報第35號之影響:提前適用之分析。
陳慶隆,2007,選擇性新會計準則實施時點對策略性會計報導與資訊攸關性的影響,台灣管理學刊,第7卷第一期,43-72。
黃振豊、陳敏齡,2005。企業提前適用第35號公報「資產減損」動因之探討,兩岸會計與管理學術研討會論文集。
葉銀華、李存修、何幸方,2003。獨立董監事對公司價值與盈餘資訊內涵影響之研究,私立輔仁大學金融研究所碩士論文。
鄭丁旺,2004。中級會計學,第八版,作者自行出版。
盧鈺欣,民94。集團企業最終股權結構對會計師選擇之影響,國立彰化師範大學會計學系碩士論文。
蕭慧玲、賴淑妙、賴淑伶,2006,資產減損認列之決定因素、融券放空行為與市場反應之探討,東吳會計理論與實務研討會。
薛富井、黃裕峰,2006。資產減損會計處理在實務運用之相關探討,國立台北大學會計學研究所碩士論文。

國外文獻
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