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：資產減損與系統風險
書刊名：當代會計
作者：陳維慈 引用關係／蕭莉芃
作者(外文)：Chen, Weitzu／Hsiao, Li-peng
出版日期：2014
卷期：15:2
頁次：頁139-158
主題關鍵詞：資產減損；價值變動；系統風險；Asset impairments；Value changes；Systematic risk
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(1) 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:1
  • 共同引用共同引用:50
  • 點閱點閱:51
財務會計準則公報第三十五號「資產減損之會計處理準則」（簡稱35號公報）係規範長期性資產基於非經常基礎進行之價值變動處理。資產依據可回收金額進行之價值減少與增加之認列，雖為價值攸關資訊之反映，然而，估計產生之衡量偏誤則降低資訊可靠性。當經過減損資訊攸關性與可靠性作用之後，是否對投資人具有決策有用性並降低系統風險，為本文探討問題。本文以2005年至2011年上市公司於35號公報實施後之系統風險變動進行比較，實證結果發現：（1）資產減損事件於35號公報實施後的系統風險高於未減損事件；（2）在損失事件控制下，迴轉利益事件皆較未減損事件具有較高之系統風險，迴轉利益金額亦有同樣反應；（3）在有形資產減損事件控制下，無形資產減損事件之系統風險並未有不同於未減損事件，而無形資產減損金額亦是。
Taiwan's Statement of Financial Accounting Standards (TSFAS) No. 35, Accounting for Impairment of Assets, prescribes accounting for changes in value of long-lived assets on a nonrecurring basis, thus, reflecting value relevance of changes in value estimates at recoverable amounts. However, measurement bias arising from value estimates reduces information reliability. This study examines listed firms over the period from 2005 to 2011 in order to determine whether trade-offs between the relevance and reliability of value information over long-lived assets affect changes in a firm's systematic risk during the TSFAS No. 35 regime. Empirical results indicate the following: (1) There is a greater difference in systematic risk in cases with asset impairment than in cases without impairment. (2) After controlling for impairment losses, systematic risk with loss reversals exceeds that of cases without impairment. Similar results are found in the amount of loss reversals. (3) After controlling for the impairment of tangible assets, systematic risk associated with impairment in intangible assets does not differ from cases without such impairment. Similar results are found in the amount of impairment to intangible assets.
期刊論文
1.Hou, Kewei、Moskowitz, Tobias J.(2005)。Market frictions, price delay, and the cross-section of expected returns。Review of Financial Studies，18(3)，981-1020。  new window
2.Barth, M. E.、Clinch, G. J.、Shibano, T.(2003)。Market effects of recognition and disclosure。Journal of Accounting Research，41(4)，581-609。  new window
3.顏信輝、丁緯(20081200)。企業認列資產減損之考量--控制經濟因素及查核事務所規模之影響。淡江人文社會學刊，36，95-124。new window  延伸查詢new window
4.Bushee, Brian J.、Noe, Christopher F.(2000)。Corporate disclosure practices, institutional investors, and stock return volatility。Journal of Accounting Research，38(Suppl.)，171-202。  new window
5.Chao, C. L.(2006)。An examination of SFAS No. 35: Adoption timing motives, write-off characteristics, and market reaction。International Journal of Accounting Studies Special Issue，77-120。  new window
6.Cheng, M.、Dhaliwal, D. S.、Neamtiu, M.(2011)。Asset securitization, securitization recourse, and information uncertainty。The Accounting Review，86(2)，541-568。  new window
7.Cotter, Julie、Richardson, Scott(2002)。Reliability of asset revaluations: The impact of appraiser independence。Review of Accounting Studies，7(4)，435-457。  new window
8.Landsman, W. R.(2007)。Is fair value accounting information relevant and reliable? Evidence from capital market research。Accounting and Business Research，37(3)，19-30。  new window
9.McAnally, M. L.(1996)。Banks, risk, and FAS 105 disclosures。Journal of Accounting, Auditing & Finance，11(3)，453-490。  new window
10.Muller, K. A. III、Riedl, E. J.(2002)。External monitoring of property appraisal estimates and information asymmetry。Journal of Accounting Research，40(3)，865-881。  new window
11.Riedl, E. J.(2004)。An examination of long-lived assets impairments。The Accounting Review，79(3)，823-852。  new window
12.Riedl, E. J.、Serafeim, G.(2011)。Information risk and fair values: An examination of equity betas。Journal of Accounting Research，49(4)，1083-1122。  new window
13.Song, Chang Joon、Thomas, Wayne B.、Yi, Han(2010)。Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms。The Accounting Review，85(4)，1375-1410。  new window
14.Mohd, Emad(2005)。Accounting for software development costs and information asymmetry。The Accounting Review，80(4)，1211-1231。  new window
15.Hentschel, Ludger、Kothari, S. P.(2001)。Are corporations reducing or taking risks with derivatives?。Journal of Financial and Quantitative Analysis，36(1)，93-118。  new window
16.謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊，6(1)，59-95。new window  延伸查詢new window
17.Liu, Chi-chun、Ryan, Stephen G.、Tan, Hung(2004)。How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time。Review of Accounting Studies，9(2/3)，265-294。  new window
18.Barth, M. E.、Beaver, W. H.、Landsman, W. R.(1996)。Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107。The Accounting Review，71(4)，513-537。  new window
19.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
20.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，48，67-114。new window  延伸查詢new window
21.林有志、廖宜鋒(20060600)。提前採用資產減損公報之公司特性及盈餘管理動機。文大商管學報，11(1)，11-28。new window  延伸查詢new window
22.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research，45(2)，385-420。  new window
23.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
24.Leuz, Christian、Verrecchia, Robert E.(2000)。The Economic Consequences of Increased Disclosure。Journal of Accounting Research，38(Suppl.)，91-124。  new window
25.Roulstone, D. T.(2003)。Analyst following and market liquidity。Contemporary Accounting Research，20(3)，551-578。  new window
26.Duh, R.-R.、Lee, W.-C.、Lin, C.-C.(2009)。Reversing An Impairment Loss and Earnings Management: The Role of Corporate Governance。The International Journal of Accounting，44(2)，113-137。  new window
27.Barth, M. E.、Landsman, W. R.(1995)。Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting。Accounting Horizons，9(4)，97-107。  new window
會議論文
1.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。2006年會計理論與實務研討會，私立東吳大學與中華會計教育學會 。台北。  延伸查詢new window
2.陳錦村、郭碧雲、許正昇、陸韻茹(2006)。臺灣上市櫃公司認列資產減損之決定因素－以所有權結構、成長機會、營運績效、債務規模與盈餘管理動機五大構面作探討。2006年會計理論與實務研討會，私立東吳大學與中華會計教育學會 。  延伸查詢new window
3.鄭桂蕙、林宛瑩(2007)。公司治理結構對資產減損決策行為之影響。2007年會計理論與實務研討會，國立臺北大學與中華會計教育學會 。  延伸查詢new window
圖書
1.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」。台北：財團法人中華民國會計研究發展基金會。  延伸查詢new window
2.International Accounting Standards Board(2010)。International Accounting Standard No. 16: Property, Plant and Equipment。London：IASB。  new window
3.International Accounting Standards Board(2010)。International Accounting Standard No. 36: Impairment of Assets。London：IASB。  new window
4.International Accounting Standards Board(2010)。International Accounting Standard No. 38: Intangible Assets。London：IASB。  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：633（臺灣：631，外國：2） ／ 本年度總使用人次：1695817 ／ 訪客人次（自102年09月）：67491906
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