資產減損與裁決性應計項目之關聯性： 以美國財務會計準則No. 144為例

The association between asset write-offs and discretionary accruals: Evidence from the U.S.

10.6846/TKU.2008.01061

陳韻如

144號公報 ； 盈餘管理 ； 公司治理 ； 裁決性應計項目 ； SFAS No. 144 ； earnings management ； corporate governance ； discretionary accruals

淡江大學會計學系碩士班學位論文

2008年

碩士

曹嘉玲

繁體中文

美國發布財務會計準則公報第144號” 長期性資產及待處分長期性資產減損之會計處理”(SFAS No. 144)。本研究首先檢驗盈餘管理動機下（例如洗大澡與盈餘平穩化），SFAS No. 144資產減損損失與裁決性應計項目間的關係。研究結果發現公司同時使用SFAS No. 144資產減損損失與裁決性應計項目的行為確實與盈餘管理有關。特別是在盈餘平穩化下，管理當局會藉由提列SFAS No. 144資產減損損失及裁決性應計項目來達到盈餘下修之目的。另外，本研究也針對在加入公司治理變數後對盈餘管理之影響。實證結果顯示，當公司治理機制越強，越可以抑制管理當局使用SFAS No. 144資產減損損失及裁決性應計項目來進行洗大澡及盈餘平穩化的行為。

The Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets” in 2002. This study examines whether earnings management incentives affect the association between the amount of assets impairment loss and discretionary accruals. This paper also aims to explore whether corporate governance affect the association between asset write-offs and concurrent discretionary accruals. Empirical results document that this association are subject to earrings management motives. Specifically, for “big bath” and “income smoothing” firms, managers tend to manage the earnings downward by the magnitude of asset write-offs and discretionary accruals. Additional analyses reveal that strong governance mechanisms have a higher propensity to constrain managers to engage in earnings management activities, namely “big bath” and income smoothing behaviors