應用智慧型決策支援系統探討資產價值減損資訊內涵之研究

An Intelligent Decision Support System for Examining the Information Content of Assets Impairment

粘凱婷(Kai-Ting Nien)

指導教授 ： 王維康

元智大學/管理學院/會計學系/碩士(2007年)

https://doi.org/10.6838/YZU.2007.00080

摘要

摘要
為了增加財務報表之透明性，國際財務會計已逐漸捨去以往對於可靠性的強調，逐漸注重財務報導的攸關性，而衡量方法也逐漸向公平價值會計的概念靠攏。國內財務會計準則委員會為了順應世界潮流使國內的會計準則能夠與國際接軌，制定了第35號公報－「資產減損之會計處理準則」。本研究將以事件研究法探討資產減損訊息公佈後的市場反應，測試財務會計準則第35號公報公告前與公告後，企業首次宣告資產減損的市場反應。實證結果發現：企業在公報公告前首次宣告資產減損，市場上的投資人對這樣的訊息先是抱著觀望的態度，需要時間消化分析其隱含之資訊內涵；而企業在公報公告後首次宣告資產減損，市場投資人視企業資產價值減損為一個負面消息。此外，本研究探討35號公報實施後，企業依照規定認列不同類型的資產減損，是否提供更多的資訊內涵給予市場投資人。實證結果顯示：整體來說，企業提供資產減損的類型將提供投資人更多的資訊內涵，而投資人也將之視為企業將調整未來決策的好消息，研究結果也發現，投資人對於非固定性類資產的減損能更快速的判斷其所含的資訊內涵。
然而，資產價值減損所涉及的會計處理與會計判斷繁雜，一般的報表使用者不容易能夠窺視其全貌，因此，本研究將運用智慧型決策支援系統，以模式庫、資料庫與知識庫三大庫的相互結合來幫助報表的使用者能夠快速的判斷資產減損所隱含的資訊內涵，並且能夠提供使用者迅速決策的建議方案。

關鍵字

智慧型決策支援系統 ； 資產價值減損 ； 35號公報 ； 事件研究法,

並列摘要

Abstract
The International Accounting Standards has changed the emphasis from reliability to relevance, with the intent of improving the transparency of firms’ financial statement. There is also increased concern about the fair value of the measurements of the financial statement. In order to match the international trend in accounting, Taiwan’s Financial Accounting Standards Committee of the Accounting Research and Development Foundation has issued SFAS No.35, which is Accounting for the Impairment of Assets.
This study examined the market reactions before and after the announcement of assets impairment by event study. We examine a situation before the SFAS No. 35 was announced, which is the market reaction after the first announcement of impairment. The empirical result indicated an increased consensus by investors on the impact of asset impairments on individual firms, once investors have time to digest the announcement. After the announcement of SFAS No.35, investors receive the information of impairment as unpleasant news.
Furthermore, we investigate the information content of the disclosed information about the type of impairment according to SFAS No.35. After the practice of SFAS No.35, the empirical result revealed that firms do provide more information to the investors. And the investors view the information as good news, which conveys to actions that are supposed to adjust future strategies. And we also found that investors have become more conscious of in-fixed assets’ impairment information.
However, the accounting processes and accounting judgments are so complicated, that the normal financial statement users can’t easily understand it throughly. Therefore, this paper established an intelligent decision support system to help users quickly determine the information contents of the announcements of assets impairment. This intelligent decision support system has integrated the model-base, data-base and knowledge-base. The system provides ease of use as well as fast response time, which is critical to all users, especially executive decision-makers. Individual investors can use the system to make their investment decisions correctly and quickly.

並列關鍵字

Intelligent Decision Support System ； Assets Impairment ； Taiwan’s SFAS No. 35 ； Event Study

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