Please use this identifier to cite or link to this item:
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;應計項目盈餘管理;實質盈餘管理;asset impairment;accruals earnings management;real earnings management
Project: 台灣管理學刊, Volume 18, Issue 1, Page(s) 45-64

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

Files in This Item:
File Description SizeFormat
98779-4.pdf1.2 MBAdobe PDFView/Open
Show full item record

Google ScholarTM


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.