- 學位論文
電子業資產減損提列影響因素之研究
An Examination of Causes and Effects of Asset Impairments-An Empirical Study of Electronic Industry in Taiwan
摘要
為符合國際潮流與增加財務報表之透明度，我國於民國93年7月1日公布財務會計準則第35號「資產減損之會計處理準則」公報。本研究依據經濟實質因素、盈餘管理誘因及公司治理機制三種層面探討電子業提列資產減損之影響因素；首先分析提列資產減損之電子業其影響因素，其次以公司提列減損方式，探討影響一次提列與分次提列之相關因素，最後分析提前適用35號公報與正式適用35號公報其時間差異之影響因素。 實證結果發現在資產減損提列因素中，電子業主要係受經濟因素所影響，在盈餘管理誘因中，則發現盈餘平穩化的現象，另外在公司治理機制中，發現較佳的公司治理機制，確實能影響公司提列資產減損的動機。在一次提列資產減損之研究，則發現一次提列資產減損的公司，經濟因素較差且有洗大澡之盈餘管理行為。而公司治理較佳的公司，愈傾向一次提列資產減損。最後，在比較適用時點時，發現提前適用的公司較正式適用的公司受經濟因素影響較大。
並列摘要
In order to comply with the international trend and to increase the informativeness of financial statements, Taiwan’s Financial Accounting Standard Committee of the Accounting Research and Development Foundation issued SFAS No.35, “Accounting for Asset Impairments,” in July 2004. This research explores economic factors, earnings management incentives and corporate governance as influence factors for write-down of impaired assets of electronic industry. Frist we study the determinants of reporting asset impairments for electronic industry. Second we distinguish the elements that affect the reporting sequences of electronic companies. Finally we study the differences between companies adopting SFAS No. 35 earlier and those adopting later. Empirical results reveal that electronic companies reporting asset impairments are mainly affected by economic factor. Besides, our study finds that electronic industry practices a smoothing earnings management for reporting asset impairments. Additionally, electronic companies with better corporate governance have higher motivation of reporting asset impairments. We also find that economic factors, earnings management and corporate governance would have different effects on the reporting sequences of electronic companies. Finally, early adopters are more associated with ecomonic factor than late adopters.