我國於93年7月1日發佈第35號財務會計準則公報,該公報於民國94年開始強制適用,但亦得提前適用,此彈性政策賦予公司選擇會計報導的機會。因此,本研究將由兩個角度探討公司提前適用第35號財務會計準則公報的影響因素:1.探討公司股份控制權與盈餘分配權偏離程度及獨立董監事席次比率兩個變數,是否為公司自願提前適用第35號公報的影響因素;2.文獻顯示公司資訊透明度會影響公司會計報導行為決策,因此,本文進一步探討,公司的自願性提前適用第35號公報決策,是否與其資訊透明度的高低相關。 實證結果顯示:存在資產減損的公司,當其認列資產減損前的實際盈餘偏離某些預定的盈餘目標水準,且股份控制權與盈餘分配權偏離程度越大時,提前適用第35號公報的可能性提高。其次,公司董事會中獨立董監事席次比率越大時,提前適用第35號公報的可能性亦顯著提高。但是,由股份控制權與盈餘分配權偏離程度與獨立董監事席次比率的交叉變數觀察發現,在認列資產減損前的實際盈餘偏離某些預定的盈餘目標水準且股份控制權與盈餘分配權偏離越大時,獨立董監事席次比率越高,越能抑制管理當局藉由第35號公報進行某種負向的盈餘操弄。另外,資訊透明度越高,提前適用第35號公報的可能性越低,此結果顯示,公司揭露更多的資訊,能使公司盈餘管理的行為將顯著降低。
The Financial Accounting Standards Board of Taiwan issued Financial Accounting Standards No. 35(SFAS 35) on July 1, 2004. This accounting standard was mandatory adoption on January 1, 2005 and allowed early adoption. SFAS 35 provides an even more interesting context for empirical examination in management’s motivation for the early adoption of the new standard. The paper explores early application of SFAS 35 affecting factors in two angles: Firstly, This study examines whether both the control rights deviation and the percentage of independent directors variables will trigger management’s choice of voluntarily early adoption SFAS 35. Secondly, inspired by the prior studies which showed information transparency would influence the behavior of financial reporting, this study further examines whether transparency ranking along with the choice of voluntarily early adoption SFAS 35. The empirical result indicates that firms with assets impairment showed a higher magnitude of earnings forecast errors and control rights deviation is significantly positive associated with the choice of voluntarily early adoption SFAS 35. Furthermore, the results also show that assets impairment recognized has significant positive association with the percentage of independent directors. Nevertheless, the three-way interaction of the control rights deviation, higher magnitude of earnings forecast errors and the percentage of independent directors present the negative correlation at the choice of early adoption SFAS 35. As for the influence of transparency ranking on the early adoption decision, it is found that the transparency ranking has significant negative associated with the choice of early adoption SFAS 35. It suggests that the more information transparency could reduce the possibility of early adoption SFAS 35.