淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


  查詢圖書館館藏目錄
系統識別號 U0002-3007200908242600
中文論文名稱 美國財務會計準則142號公報之資產減損與裁決性應計項目間之關聯性
英文論文名稱 The association between SFAS No.142 impairments and discretionary accruals.
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 97
學期 2
出版年 98
研究生中文姓名 楊佳琪
研究生英文姓名 Jia-Chi Yang
學號 696600435
學位類別 碩士
語文別 中文
口試日期 2009-06-17
論文頁數 40頁
口試委員 指導教授-曹嘉玲
共同指導教授-葉金成
委員-曹嘉玲
委員-葉金成
委員-張石柱
委員-汪進揚
委員-陳慶隆
中文關鍵字 142號公報  盈餘管理  裁決性應計項目  內生性 
英文關鍵字 No.142  earning management  discretionary accruals  endogenous 
學科別分類 學科別社會科學商學
中文摘要 美國於2001年6月發佈SFAS No.142: Goodwill and Other Intangible Assets,此號公報對商譽及其他無形資產的會計處理有了新的規定,商譽不再適用於預計耐用年限之攤銷,改作每年至少一次之減損測試。SFAS No. 142之發佈給了管理階層認列資產減損重大的裁量權,因此容易被拿來做盈餘管理工具之使用。本研究首先探討SFAS No.142資產減損之認列是受到哪些因素之影響;研究結果發現當公司接近違反債務契約時認列資產減損金額較小;當公司有洗大澡、盈餘平穩化、高階經理人變動動機時,較會認列資產減損。除此之外,管理階層可能會同時使用SFAS No.142資產減損與裁決性應計項目達到盈餘下修之目的,因此本研究進一步探討SFAS No.142資產減損與裁決性應計項目之關聯性。研究結果指出,SFAS No.142資產減損與裁決性應計項目具有內生關係,特別當公司有較佳的盈餘績效時,管理階層會認列較大的資產減損及讓淨利減少之裁決性應計項目達到讓淨利下修之目的。
英文摘要 In June 2001, the Financial Accounting Standard Board (FASB) issued Statement of Financial Accounting Standard (SFAS) No. 142, “Goodwill and Other Intangible Assets.” Under SFAS No. 142, goodwill and intangible assets with indefinite useful lives are not amortized, but instead are tested for impairment at least annually. SFAS No. 142 gives the management more discretionary power to record assets impairment. Therefore, asset write-offs appear to be used as an earnings management tool should firms have the intent to do so. This study starts the empirical analyses by examining whether the incentives determine the magnitude of SFAS No. 142 assets impairment. The results reveal that firms that are close to violate their debt covenants tend to record a smaller amount of SFAS No. 142 write-offs and that firms with “big bath”, smoothing incentives, and a change in senior management are more likely to record SFAS No. 142 write-offs. In addition, this paper investigates the association between SFAS No. 142 write-offs and discretionary accruals, given that both earnings management tools may be used jointly reduce earnings. The results document that SFAS No. 142 write-offs and discretionary accruals are endogenous. Specifically, firms with favorable earnings performance tend to manage the earnings downward by recording larger asset write-offs and income-reducing discretionary accruals.
論文目次 第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 論文架構 3
第三節 研究流程 4
第貳章 文獻探討 5
第一節 美國財務會計準則142號公報 5
第二節 實証會計理論與盈餘管理 6
第三節 資產減損與盈餘管理相關文獻 8
第四節 裁決性應計項目與盈餘管理相關文獻 9
第参章 研究方法 11
第一節 研究假說 11
第二節 研究模型與變數定義 11
第三節 研究分析方法 18
第四節 研究期間、樣本選取與資料來源 21
第肆章 實證結果與分析 23
第一節 敘述性統計 23
第二節 PEARSON相關係數 25
第三節 認列142號減損金額之Tobit實證結果 28
第四節 142號減損與裁決性應計項目關聯性之實證結果 30
第五節 敏感性分析 32
第伍章 研究結論、限制與建議 36
第一節 研究結論 36
第二節 研究限制與建議 37
參考文獻 38
中文文獻 38
英文文獻 38

表目錄

表3-1 階的認定結果彙總表 21
表3-2 樣本選取過程 21
表4-1 敘述性統計 24
表4-2 PEARSON相關係數(IMP為應變數) 26
表4-3 PEARSON相關係數(DCA為應變數) 27
表4-4 認列142號減損金額之Tobit迴歸結果 29
表4-5 142號減損與裁決性應計項目關聯性之迴歸結果 32
表4-6 142號減損與裁決性應計項目關聯性敏感性分析(LEV) 33
表4-7 142號減損與裁決性應計項目關聯性敏感性分析(BATH,SMOOTH) 35

圖目錄

圖1-1 研究流程圖 4


參考文獻 林有志與廖宜鋒,2006,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,第11卷第1期:11-28。
高祥桓,2002,裁決性應計項目、衍生性金融商品與盈餘平穩化,國立成功大學會計學研究所未出版之碩士論文。
張瑞當與方俊儒,2006,資訊揭露評鑑系統對企業盈餘管理行為之影響,會計評論,第4期:1-22。
楊朝旭與吳幸蓁,2009,資產減損之動機與資訊後果:論公司治理之角色,會計評論,第48期:67-114。
薛敏正與林嬋娟,2003,自由現金流量與盈餘管理關聯性之研究,台灣管理學刊,第3卷第1期:151-168。
謝宛庭與吳清在,2005,認列資產減損時點與金額之決定因素及其市場反應,中華會計學刊,第6-1期:59-95。
Ashbaugh, H., R. Lafond, and B. W. Mayhew. 2003. Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review 78(3):611-639.
Barton, J., 2001. Does the use of Financial derivatives affect earnings management decisions? Accounting Review 76(1): 1-26。
Beatty, A. and J. Weber. 2005. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments. Journal of Accounting Reaearch 44(2): 257-288.
Dechow, P., R. Sloan, and Sweeney A. 1996. Causes and consequences of earnings manipulation: an analysis of firms subject toenforcement actions by the SEC. Contemporary Accounting Research 13(1): 1-36.
DeFond, M. L., and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23 (2): 115-139.
DeFond, M., and L. J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics. 17 (1/2): 145-176.
Financial Accounting Standards Board(FASB), Goodwill and Other Intangible Assets. Statement of Financial Accounting Standards No. 142. Norwalk, CT: FASB, 2001.
Francis, J., J. D. Hanna, and L. Vincent. 1996. Caused and effects of discretionary asset write-offs. Journal of Accounting Research 34: 117-134.
Gaver, J. J., K. M. Gaver, and J. R. Austin. 1995. Additional evidence on bonus plans and income management. Journal of Accounting and Economics 19(1): 3-28.
Guler, L. 2007. Goodwill impairment charges under SFAS142: Role of executives’ incentives and corporate governance. Working Paper.
Healy, P. 1985. The Effect of Bonus Schemes on Accounting Decision. Journal of Accounting and Economics 7(1): 85-107.
Hsieh, W. T., and T. Z. Wu. 2005. Determinants and market reaction of assets impairment in Taiwan. Taiwan Accounting Review 6(1): 59-95.
Hausman, J. A. 1978. Specification tests in econometrics. Econometrica 46 (6): 1251-1271.
Kothari, S. P., A. Leone, and C Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39: 163-197.
Rees, L., S. Gill, and R. Gore. 1996. An investigation of asset write-downs and concurrent abnormal accruals. Journal of Accounting Research 34: 157-169.
Riedl, E. 2004. An examination of long-lived asset impairments. The Accounting Review 79(3): 823-852.
Scott, W. 2003. Financial Accounting Theory. United States of America: Pearson Prentice Hall.
Strong, J., and J. Meyer. 1987. Asset writedowns: Managerial Incentives and Security Returns. Journal of Finance 42(3): 643-661.
Sunder, S. 1997. Theory of Accounting and control. Cincinnati, OH: South-Western Publishing.
Sweeney, A. P. 1994. Debt-covenant violations and managers’ accounting responses. Journal of Accounting and Economics 17(3): 281-308.
Watts, L. W. and J. L. Zimmerman. 1978. Toward a Positive Accounting Theory of Determination of Accounting Standards. The Accounting Review 53(1): 112-134.
Zang, Y. 2008. Discretionary behavior with respect to the adoption of SFAS No. 142 and the behavior of security prices. Review of Accounting and Finance 7(1): 38-68.
Zucca, L., and D. Campbell. 1992. A closer look at discretionary writedowns of impaired asset. Accounting Horizons 6(3): 30-41.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2014-07-30公開。
  • 同意授權瀏覽/列印電子全文服務,於2019-07-30起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信