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標題: 35號「資產減損之會計處理準則」公報發布後對盈餘管理選擇之影響
The Impact of Statement No. 35,"Accounting for the Impairment of Assets", on the Choice of Earnings Management Behaviors
作者: 鄧安琪
Teng, An-Chi
關鍵字: 應計項目盈餘管理
Accruals-based Earnings Management
Real Earnings Management
Asset impairments
出版社: 會計學研究所
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摘要: 本研究主要探討於2004年發布的第35號公報「資產減損之會計處理準則」對於具有盈餘管理動機企業的盈餘管理方法選擇,以及盈餘管理工具間的替代關係。本研究以民國87年至民國99年上市上櫃公司為樣本,並參考Cohen(2008)迴歸模型進行實證。 實證結果顯示,當企業利用應計項目盈餘管理愈高因而受限後,會透過實質盈餘管理進行盈餘操作,亦即,應計項目盈餘管理與實質盈餘管理間存在替代關係。此外,原本具替代關係的應計項目盈餘管理與實質盈餘管理在資產減損損失公報發布後,使企業多一項盈餘管理工具,而削弱了應計項目與實質盈餘管理間的替代特性。
This study examines how No. 35,"Accounting for the Impairment of Assets", which was issued on July 2004 in Taiwan has the effect on the choice of earnings management and the substitution among accruals-based earnings management, real earnings management and asset write-downs. The sample of our research includes all firms listed in Taiwan Stock Exchange from 1998 to 2010, following the regressions by Cohen (2008). The results reveal that accruals-based earnings management and real earnings management are in effect substitutive. Moreover, the substitutive relationships between accruals-based earnings management and real earnings management was decreased after Accounting Research and Development Foundation in Taiwan issued Statement Financial Accounting Standards No. 35,"Accounting for the Impairment of Assets".
其他識別: U0005-2407201214093800
Appears in Collections:會計學系所



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