English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 95906/126496 (76%)
Visitors : 31694508      Online Users : 549
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/129951
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/129951


    Title: On the Usefulness of Supplemental Disclosure about Fair Value Measurement: Evidence for Goodwill Impairment
    Authors: 陳宇紳
    Chen, Vincent Y.S.
    谷豐
    Gu, Feng
    Contributors: 會計系
    Keywords: Goodwill impairment;Fair value measurement;Supplemental disclosure;Transparency
    商譽減損;公允價值衡量;揭露;透明度
    Date: 2019-07
    Issue Date: 2020-05-26 15:07:56 (UTC+8)
    Abstract: This study examines the usefulness of firms' supplemental disclosure about fair value measurement used in determining goodwill impairment. We find that the level of supplemental disclosure about the specifics of goodwill impairment test in the current year is negatively associated with the recurrence of goodwill write-off in the subsequent year. We also find that investors' valuation of goodwill impairment loss is less negative for firms making more extensive disclosure about goodwill impairment test. This effect is found to be stronger for firms with more complex and subjective decision of goodwill impairment. Taken together, our results suggest that supplemental disclosure about fair value measurement enhances the verifiability of fair value-based accounting information and mitigates investors' concern about the subjectivity and opacity of firms' fair value accounting decision.
    本研究以實證方式探討商譽公允價值衡量揭露的資訊有用性。研究結果顯示,公司揭露商譽公允價值衡量的多寡與公司未來一年認列商譽減損損失的可能性呈負相關。其次,研究發現投資人對於商譽減損損失有負面的市場反應,商譽減損金額越高,市場負面反應也越高,但若公司提供較多的公允價值衡量揭露,則市場的負面反應程度會降低。研究進一步發現,當公司的研發經費較多或報導部門數目較多時,公允價值衡量揭露對商譽減損損失及市場反應兩者間的影響會更加的顯著。綜合來說,公允價值衡量揭露加強商譽衡量的可靠性及可驗證性,降低投資人對管理當局利用公允價值衡量操弄商譽減損決定的疑慮。
    Relation: Journal of Accounting Review, Vol.69, pp.1-41
    Data Type: article
    DOI 連結: https://doi.org/10.6552/JOAR.201907_(69).0001 
    DOI: 10.6552/JOAR.201907_(69).0001 
    Appears in Collections:[會計學系] 期刊論文
    [會計評論] 期刊論文

    Files in This Item:

    File Description SizeFormat
    405.pdf595KbAdobe PDF47View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    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。
    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。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback