臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：提前採用資產減損公報之公司特性及盈餘管理動機
書刊名：文大商管學報
作者：林有志 引用關係／廖宜鋒
作者(外文)：Lin, Yu-chih／Liao, Yi-feng
出版日期：2006
卷期：11:1
頁次：頁11-28
主題關鍵詞：提前採用；會計政策選擇；資產減損；盈餘管理；Early adoption；Accounting policy choices；Asset impairment；Earnings management
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(11) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:11
  • 共同引用共同引用:9
  • 點閱點閱:68
財務會計準則第35號公報：「資產減損之會計處理」允許企業提前適用資產減損，引發資本市場關注。本研究藉由配對方式進行Logistic迴歸模型分析，試圖找出公司對提前適用第35號公報之財務報導動機。實證結果顯示，盈餘管理動機是提前採用此新會計公報的決定性因素，實證發現負債比率較高之公司傾向提前採用第35號公報，支持負債假說。另外，盈餘改變情形與提前採用呈現顯著負向關係，支持盈餘管理假說，證實公司當期盈餘顯著低於前期盈餘時，經理人會提前採用資產減損。此外，可減損資產比率與提前採用35號公報呈顯著正相關，表示可減損資產比重越高的公司會傾向提前採用35號公報，而公司規模對提前採用呈現不顯著之關係，這是因為本研究以同產業減損前資產總額作為配對基礎所導致。另外，電子業由於產品淘汰速度較快，因此較非電子業受可減損資產之影響較大。
This study examines the determinants of early adoption of Statement of Financial Accounting Standards No. 35: Accounting for Asset Impairment. The study matches control firms by fiscal year, similar industry and firm size. The research uses logistic regression model to analyze the differences between early adopters and control firms in electrical industry and non-electrical industries. Empirical results suggest earnings management is the main determinant of early adoption of the new accounting standard. Empirical results show that early adopters tend to have a higher ratio of debt and decrease in earnings or increase in loss from the previous year. The results also show that early adopters tend to have a higher ratio of assets which are subject to impairment loss.
期刊論文
1.Dhaliwal, D. S.(1980)。The effect of the firm's capital structure on the choice of accounting methods。The Accounting Review，55，78-84。  new window
2.Ayres, F. L.(1986)。Characteristics of Firms Electing Early Adoption of SFAS 52。Journal of Accounting and Economics，8，143-158。  new window
3.Walsh, P.、Craig, R.、Clarke, F.(1991)。Big Bath Accounting Using Extraordinary Items Adjustments: Australian Empirical Evidence。Journal of Business Finance and Accounting，18(2)，173-189。  new window
4.Rees, Lynn、Gill, Susan、Gore, Richard(1996)。An Investigation of Asset Write-downs and Concurrent Abnormal Accruals。Journal of Accounting Research，34(Suppl.)，157-169。  new window
5.Bartov, E.、Lindahl, F. W.、Ricks, W. E.(1998)。Stock price behavior around announcements of write-offs。Review of Accounting Studies，3(4)，327-346。  new window
6.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons，6(3)，30-41。  new window
7.林宜勉、王韶濱、陳世良(20040600)。會計方法選擇與盈餘管理：以折舊方法為例。會計與公司治理，1(1)，73-94。new window  延伸查詢new window
8.Ali, A.、Kumar, K. R.(1994)。The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87。Journal of Accounting and Economics，18，89-114。  new window
9.Bremser, W. G.(1975)。The earnings characteristics of firms reporting discretionary accounting changes。The Accounting Review，50，563-573。  new window
10.Cushing, B. E.、Deakin, E. B.(1974)。Firms making accounting changes: A comment。The Accounting Review，49，104-111。  new window
11.Gosman, M. L.(1974)。Firms making changes: A reply。The Accounting Review，49，112-117。  new window
12.Pincus, M.、Wasley, C.(1994)。The incidence of accounting changes and characteristics of firms making accounting changes。Accounting Horizons，8(2)，1-23。  new window
13.Sami, H.、Welsh, M. J.(1992)。Characteristics of early and late adopters of pension accounting standard SFAS No. 87。Contemporary Accounting Research，9，212-236。  new window
14.Scott, T. W.(1991)。Pension disclosures under SFAS 87: Theory and evidence。Contemporary Accounting Research，8，62-81。  new window
15.Trombley, M. A.(1989)。Accounting method choice in the software industry: Characteristics of firms electing adoption of SFAS No. 86。The Accounting Review，64，529-538。  new window
16.Turner, L.(2001)。Asset writedowns: managerial incentives and security returns。Journal of Finance，42，643-661。  new window
17.Warren, C. S.(1977)。Characteristics of firms reporting consistency exceptions-A cross-sectional analysis。The Accounting Review，52，150-161。  new window
18.Easton, P.、Spear, N.、Dee, C.、Alciatore, M.(1998)。Asset Write-downs: A Decade of Research。Journal of Accounting Literature，17，1-39。  new window
19.Cahan, S. F.(1992)。The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis。The Accounting Review，67(1)，77-95。  new window
20.Gujarathi, M. R.、Hoskin, R. E.(2003)。Modeling the early adoption decision: The case of SFAS 96。Review of Accounting and Finance，2(4)，63-86。  new window
21.Lev, B.(1979)。The impact of accounting regulation on the stock market: The case of oil and gas companies。The Accounting Review，54，485-503。  new window
22.Riedl, J.(2004)。An examination of long-lived asset impairment。Accounting Review，79(3)，823-852。  new window
23.Strong, J.、Meyers, J.(1987)。Assets writedowns: Managerial incentives and security returns。Journal of Finance，42(3)，643-661。  new window
24.Sweeney, Amy P.(1994)。Debt-covenant Violations and Managers Accounting Responses。Journal of Accounting and Economics，17(3)，281-308。  new window
25.Tung, S. S.、Weygandt, J. J.(1994)。The determinants of timing in the adoption of new accounting standards: A study of SFAS No. 87, employers' accounting for pensions。Journal of Accounting, Auditing and Finance，9(2)，325-337。  new window
26.Hagerman, Robert L.、Zmijewski, Mark E.(1979)。Some economic determinants of accounting policy choice。Journal of Accounting and Economics，1(2)，141-161。  new window
27.Zmijewski, M. E.、Hagerman, R. L.(1981)。An Income Strategy Approach to the Positive Theory of Accounting Standard Setting Choice。Journal of Accounting and Economics，3(2)，129-149。  new window
28.Elliott, John A.、Shaw, Wayne H.(1988)。Write-Offs as Accounting Procedures to Manage Perceptions。Journal of Accounting Research，26(Supplement)，91-119。  new window
29.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
30.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。  new window
31.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
32.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
33.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
34.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
35.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
36.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
會議論文
1.王韶濱(2004)。The Characteristics of Firms that Early Adopted FRS 10。會計理論與實務研討會。臺北。  延伸查詢new window
2.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。2005兩岸會計與管理學術研討會。臺北。  延伸查詢new window
3.吳清在、謝宛庭(2005)。認列資產減損時點與金額之決定性因素及其市場反應。台灣大學2005會計理論與實務研討會。臺北。  延伸查詢new window
研究報告
1.(20040701)。資產減損之會計處理。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。  延伸查詢new window
圖書
1.Financial Accounting Standards Board(1975)。Statement of Financial Accounting Standards No. 5: Accounting for Contingencies。Norwalk, CT：Financial Accounting Standards Board (FASB)。  new window
2.Financial Accounting Standards Board(1995)。Statement of Financial Accounting Standards No. 121: Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of。Norwalk, CT：Financial Accounting Standards Board。  new window
3.Financial Accounting Standards Board(2001)。Statement of Financial Accounting Standards No. 142: Accounting for the goodwill and other intangible assets。Norwalk, CT：Financial Accounting Standards Board。  new window
4.International Accounting Standards Committee(2001)。IAS No.36: Impairment of Assets。International Accounting Standards Committee (IAS)。  new window
5.王濟川、郭志剛(2005)。Logistic迴歸模型--方法與應用。台北：五南圖書。  延伸查詢new window
6.Hosmer, D. W.、Lemeshow, S.(1989)。Applied logistic regression。New York：John Wiley and Sons。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：1465（臺灣：1458，外國：7） ／ 本年度總使用人次：1827278 ／ 訪客人次（自102年09月）：67645244
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上