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標題: 資產減損會計處理準則對盈餘管理選擇之影響
The Impact of the Asset Impairment Standard on the Choice of Earnings Management
作者: 黃勝華
Shung-Hwa Huang
An-Chi Teng
關鍵字: 資產減損
asset impairment
accruals earnings management
real earnings management
摘要: 本文探討《財務會計準則公報》第35號〈資產減損之會計處理準則〉,是否會影響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。雖然實證結果未能證實〈資產減損會計處理準則〉對應計項目盈餘管理及實質盈餘管理有影響,但是實證結果仍顯示,當企業利用應計項目盈餘管理受限,會增加實質盈餘管理程度,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,資產減損損失公報會削弱了應計項目與實質盈餘管理間的替代關係。
This study examines how Statement Financial Accounting Standards (SFAS) No. 35, "Accounting for the Impairment of Assets," 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 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 SFAS No.35.
Appears in Collections:臺灣管理學刊 第18卷 第01期



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