我國財務會計準則公報第三十五號「資產減損之會計處理準則」於2004年7月1日發布，其目的在於使財務報表更能真實地反映企業的真實價值，提升財務報表的品質。然而，35號公報之相關規定賦予管理當局許多自由裁量權，導致管理當局認列資產減損或迴轉利益時可能存在著盈餘管理的動機。
本研究以2006到2008年台灣上市櫃公司為樣本，探討企業提列資產減損損失、迴轉利益與盈餘管理之關聯性。本研究實證結果發現，管理當局提列資產減損金額會受到洗大澡及盈餘平穩化之盈餘管理動機之影響；而管理當局會藉由認列資產減損迴轉利益，以膨脹本身盈餘達到盈餘管理的目的。本研究亦發現，當外國機構投資人持股比例與董事及監察人持股比例越高時，公司認列資產減損或迴轉金額越小。當控制股東之控制權與現金流量權偏離幅度越大時，公司認列資產減損或迴轉金額越大。 / In order to reflect the real value of the company and increase financial statements quality, Accounting Research and Development Foundation in Taiwan issued Statement No.35, “Accounting for the impairment of assets” in July 2004. But parts of SFAS No.35 provide some discretion. As a result, management might have the earnings management incentive through recognizing impairment loss or gain on reversal of impairment loss.
The research focuses on the association among impairment loss, gain on reversal of impairment loss and earnings management. The sample period is from year 2006 to year 2008. The empirical result shows that the recognition of impairment loss will be affected by the earnings management incentive. Besides, management will use the reversal of assets impairment to enhance company's profitability. The research also finds that the more foreign investor's holding rate and directors' holding rate, the less asset impairment loss or gain on reversal of impairment loss recognized. Finally, the more deviation between final controlling holder's controlling right and cash flow right, the more asset impairment loss or gain on reversal of impairment loss recognized.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0097353021 |
| Creators | 蔡武延 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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