影響美國資產減損之會計決策因素及資訊內涵研究

Determinants and Information Content of U.S. Long-lived Assets Impairments

林志彥(Chih-Yen Lin)

指導教授 ： 曹嘉玲

淡江大學/管理學院/會計學系碩士班/碩士(2007年)

https://doi.org/10.6846/TKU.2007.01191

摘要

本篇摘要未授權

關鍵字

固定資產 ； 減損損失 ； 盈餘管理 ； 資訊內涵

並列摘要

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並列關鍵字

SFAS No.144 ； assets impairments ； earning management ； information content

參考文獻

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Bhat, V. N. 1996. Banks and income smoothing: an empirical analysis. Applied Financial Economics 6 (6):505-510.

Chao, C. L., R. Kelsey, S. M. Horng, and C. Y. Chiu. 2004. Evidence of Earnings Management from The Measurement of The Deferred Tax Allowance Account. The Engineering Economist 49 (1):63-93.