資產減損與盈餘管理之關聯性：分析大陸會計準則變革之影響

The Association between Asset Impairment and Earnings Management：The Impact of New Accounting Standards in China

黃乙珊(Yi-Shan Huang)

指導教授 ： 張敏蕾

元智大學/管理學院/商學碩士班(會計學程)/碩士(2012年)

摘要

中國大陸在2006年頒佈了「企業會計準則第8號-資產減值」規定「長期資產減值損失一經確認，在以後會計期間不得轉回」。本研究以2003年-2010年中國大陸上海及深圳市場的A股為研究對象，首先檢視在中國大陸特有的監管機制－ST制度下，新準則頒佈後對於ST公司資產減值提列及轉回之影響，其次，探討由於長期資產減值準備的不可轉回，是否在一定程度上削弱了企業提列長期減值準備與盈餘管理動因的關聯性。通過實證研究發現，被冠上特殊處理(ST)的公司在新準則頒佈後會傾向於減少提列長期資產減損金額，且增加短期資產減損的提列與轉回；而上市公司對於長期資產減值提列之盈餘管理動機在準則發布前後則有顯著性差異。

關鍵字

資產減損 ； 盈餘管理 ； 特別處理制度 ； 新企業會計準則

並列摘要

In 2006, China issued Accounting Standard for Enterprises No. 8–Impairment of Assets (CAS-8) and stipulated that "once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods". To first examine the effects of CAS-8 on the provision of asset impairment losses and its reversal, this study uses the data of firms listed in the Shanghai and Shenzhen stock exchanges for the period from 2003 to 2010. The second purpose of this study is to explore whether the prohibition of asset impairment reversal weakens the association between long-lived provision of asset impairment losses and earnings management factors. This study finds that listed companies with ST (special treatment) symbol will recognize less long-lived impairment losses, but they tend to recognize and reverse short-term impairment losses. This study also finds that there is a significant difference between the motivation of earnings management through the long-lived provision of impairment before and after the issuance of CAS-8.

並列關鍵字

Asset impairment ； Special treatment ； Earnings Management ； CAS

參考文獻

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