會計準則禁止資產減損之迴轉與盈餘管理：中國實證

Accounting Standard for Prohibition of Assets Impairment Reversals and Earnings Management: Evidence from China

10.6538/TAR.2017.1301.03

黃朝信(Chao-Hsin Huang)；林孝倫(Hsiao-Lun Lin)

資產減損 ； 處分資產 ； 盈餘管理 ； 公司治理 ； asset impairment ； asset sales ； earnings management ； corporate governance

中華會計學刊

13卷1期（2017 / 07 / 01）

83 - 127

繁體中文

中國上市公司利用資產減損之提列與迴轉以進行盈餘管理行之有年，中國會計準則於2007年起禁止企業迴轉資產減損損失。然而，企業仍可在後續年度以處分資產方式，實現曾提列的減損損失。本文探討中國企業在新會計準則施行後，是否透過處分固定與無形資產，實現過去認列之減損損失。結果顯示，相對於未曾提列減損之公司，曾經提列減損之公司在2007年後有較高的固定與無形資產之異常處分利益。其次，具有較高異常減損準備之公司，2007年後異常處分資產利益較高。再者，為避免連續兩年虧損被列為退市風險警示，2007年後，發生虧損的公司在次一期有較高的異常處分資產利益。最後，新準則施行後，公司治理有助於抑制經理人利用異常處分資產利益從事盈餘管理行為。

Chinese public firms use long-term asset impairment write-downs and reversals to shift earnings between accounting periods. The new Chinese Accounting Standard prohibits firms to reverse long-term asset impairment loss from 2007. However, managers can dispose the impaired assets to realize the over-estimated impairments. This study examines whether Chinese companies would recognize the gain on disposal of fix and intangible assets to realize the impairment loss after 2007. The result indicates that the firms which recognized impairment loss have a higher abnormal disposal gain rather than the firms that did not recognize impairment after 2007. In addition, the firms with higher abnormal reserve of impairment have higher abnormal disposal gain after 2007. Furthermore, the firms that disclosed loss in the previous year have a higher abnormal disposal gain in the following year after 2007. Finally, the firms with better corporate governance have a lower abnormal disposal gain after 2007.

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