系統識別號 | U0002-3007200908242600 |
---|---|
DOI | 10.6846/TKU.2009.01152 |
論文名稱(中文) | 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 |
論文名稱(英文) | The association between SFAS No.142 impairments and discretionary accruals. |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 97 |
學期 | 2 |
出版年 | 98 |
研究生(中文) | 楊佳琪 |
研究生(英文) | Jia-Chi Yang |
學號 | 696600435 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
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 |
關鍵字(中) |
142號公報 盈餘管理 裁決性應計項目 內生性 |
關鍵字(英) |
No.142 earning management discretionary accruals endogenous |
第三語言關鍵字 | |
學科別分類 | |
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. |
第三語言摘要 | |
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 |
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