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題名 | 公司提前適用第三五號公報「資產減損」動因之探討=The Motives of Firms for Early Adoption of Taiwan SFAS No. 35 "Accounting for Asset Impairment" in 2004 |
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作者 | 黃振豊; 陳敏齡; Huang, Cheng-li; Chen, Mien-ling; |
期刊 | 淡江人文社會學刊 |
出版日期 | 20060300 |
卷期 | 25 民95.03 |
頁次 | 頁51-70 |
分類號 | 553.977 |
語文 | chi |
關鍵詞 | 資產減損; 盈餘管理; 財會第三五號公報; Asset impairment; Earnings management; SFAS No. 35; |
中文摘要 | 本研究將探討上市(櫃)公司提前適用第三五號公號「資產減損」之動因,是出自於管理者為了傳達公司經營訊息給投資者,還是為了公司的利益而採行盈餘管理行為,或者是公司已面臨財務困難,會計師採從嚴認定。本研究以「資產減損」為應變數,以經濟因素、盈餘管理和財務結構為自變數,以公司規模和產業為控制變數。研究方法採迴歸分析,以瞭解資產減損與經濟因素、盈餘管理和財務結構間之關聯性。 本研究發現公司提前適用第三五號公報「資產減損」之動因,主要在傳達公司相關經濟訊息給投資者,而無盈餘管理行為,除了高負債權益比率之公司外。高負債權益比率之公司較有可能傾向於洗大澡之盈餘管理行為,尤以電子產業為甚,原因可能是資本結構較不健全,再加上投資人「看壞心理」當年度已難以扭轉,沖銷虧損的資產可減少以後年度之成本或費用,使未來盈餘成長幅度更大。 |
英文摘要 | This paper investigates the motives of Taiwanese listed firms for early adoption of Taiwan SFAS 35 “Accounting for asset impairment” in 2004 to ascertain whether asset impairment more likely reflects earnings management by managers, the provision of economic-relevant signals to investors, or financial problems. This paper uses regression analyses to find out the associations between write-offs with economic factors, earnings management and financial structures. The empirical results find that most firms recognizing asset impairment are to provide firm-specific changes in asset value to investors. There is no earnings management with opportunistic behavior, except for high debt/equity ratio firms. High debt/equity ratio firms have “big bath” behavior that more likely reflects opportunistic reporting by mangers rather than the provision of economic-relevant information to investors, especially in the electronics industry. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。