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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/70850
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/70850

    Title: 我國上市櫃公司採行34號公報第二次修訂規定之誘因:以交易目的的股票重分類為備供出售為例
    Other Titles: The Incentives of Listed Companies to Adopt the Second Revisions on the Statement of Financial Accounting Standard No.34: An Example of Reclassification of Trading Stock Investments to Available for Sale Investments
    Authors: 張嘉文;陳明進
    Contributors: 會計系
    Keywords: 金融資產重分類;債務契約限制;盈餘管理;reclassification of financial assets;debt covenants restriction;earnings management
    Date: 2014.09
    Issue Date: 2014-10-30 12:06:26 (UTC+8)
    Abstract: This study examines the incentives of listed companies to adopt the second revisions on the reclassification of financial assets of Financial Accounting Standard No.34 (FAS 34). The second revisions on FAS 34 allow firms to reclassify trading stock investments from financial assets measured at fair value through profit or loss to available-for-sale financial assets during the 2008 global financial crisis. The empirical results of this study show that debt covenants restriction is a significant factor affecting firms' decision to reclassify trading stock investments to available-for-sale financial assets. Further, companies which would report a decline in earnings from the previous year's before the reclassification of trading stock investments are more likely to reclassify those assets to available-for-sale financial assets. Further, the results also show that the amount of reclassified trading stock investments is related to the debt covenants restriction and the reluctance to report a decline in earnings. Our results provide evidence on the incentives of Taiwanese listed companies to reclassify financial assets that are exposed to the reporting risk of fair value accounting during a global financial crisis.
    Relation: 臺大管理論叢預刊文章 (2013 / 06 / 17) , P1 - 39
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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