提前採用資產減損公報之公司特性及盈餘管理動機

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Title:	提前採用資產減損公報之公司特性及盈餘管理動機
Authors:	林有志廖宜鋒
Contributors:	商學院
Keywords:	提前採用會計政策選擇資產減損盈餘管理
Date:	2006-06
Issue Date:	2012-08-07 13:45:23 (UTC+8)
Abstract:	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.
Relation:	文大商管學報 (11卷1期) ：p11 -28
Appears in Collections:	[College of Business Administration] Business Review

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