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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20454

    Title: 公司提前適用第三五號公報「資產減損」動因之探討
    Other Titles: The Motives of Firms for Early Adoption of Taiwan SFAS No. 35 "Accounting for Asset Impairment" in 2004
    Authors: 黃振豊;陳敏齡
    Contributors: 淡江大學會計學系
    Keywords: 資產減損;盈餘管理;財會第三五號公報;Asset impairment;Earnings management;SFAS No.35
    Date: 2006-03
    Issue Date: 2013-03-12 12:26:07 (UTC+8)
    Publisher: 臺北縣:淡江大學
    Abstract: 本研究將探討上市(櫃)公司提前適用第三五號公號「資產減損」之動因,是出自於管理者為了傳達公司經營訊息給投資者,還是為了公司的利益而採行盈餘管理行為,或者是公司已面臨財務困難,會計師採從嚴認定。本研究以「資產減損」為應變數,以經濟因素、盈餘管理和財務結構為自變數,以公司規模和產業為控制變數。研究方法採迴歸分析,以瞭解資產減損與經濟因素、盈餘管理和財務結構間之關聯性。
    Relation: 淡江人文社會學刊=Tamkang Journal of Humanities and Social Sciences 25,頁51-70
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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