政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/97093
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109948/140897 (78%)
造访人次 : 46106367      在线人数 : 1395
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97093


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/97093


    题名: 資產減損之決定因素與盈餘資訊性後果：論公司治理之角色
    其它题名: The Determinants and Effects on Earnings Informativeness of Asset Impairments: The Role of Corporate Governance
    作者: 楊朝旭;吳幸蓁
    Young, Chaur-Shiuh;Wu, Shing-Jen
    关键词: 資產減損;效率訂約;公司治理;盈餘資訊性
    Asset impairments;Efficient contracting;Corporate governance;Earnings informativeness
    日期: 2009-01
    上传时间: 2016-05-31 16:55:47 (UTC+8)
    摘要: 過去關於認列資產減損之決定因素的研究結果相當分歧，有些研究發現管理者主要係基於投機報導動機而認列資產減損；相反地，有些則發現管理者認列資產減損的主因符合效率訂約。本研究認為，過去文獻結果不一致的原因之一是忽略了公司治理。有鑑於此，本研究旨在探討公司治理機制如何影響資產減損認列之決定因素及其盈餘資訊性後果。研究結果顯示：有效的公司治理能限制管理當局機會主義下的報導行為，令其基於效率訂約列報資產減損，使財報資訊更能允當表達公司的財務狀況及經營成果。呼應前述研究結果，本研究進一步之分析發現：平均而言，資產減損的認列會導致盈餘資訊性的下降，惟在公司治理機制較佳時，資產減損的認列才能提高盈餘的資訊性。整體而言，公司治理機制對於管理當局認列資產減損之決策，扮演了一個重要的角色。
    This paper examines the effects of corporate governance on both the determinants and earnings informativeness of asset impairments. The current evidence is mixed on the determinants of asset impairments and much of this literature has focused on an opportunistic explanation. We suggest that the mixed evidence might arise from missing the corporate governance factor in the research framework. Accordingly, we hypothesize that the accounting choice for asset impairments is dominated by efficient contracting (opportunistic reporting) while corporate governance is strong (weak). Consistent with this expectation, our empirical result shows that while firms have strong (weak) corporate governance, the magnitude of asset impairment is mainly explained by the firm’s economic conditions (opportunistic reporting by managers), which thereby improves (deteriorates) the informativeness of earnings. In short, this study demonstrates that corporate governance does play an important role in managers’ accounting decisions for asset impairments.
    關聯: 會計評論, 48,67-114頁
    International Journal of Accounting Studies
    数据类型: article
    显示于类别:[會計評論] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    48-3(p.67-114).pdf478KbAdobe PDF2478检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈