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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/31442

    Title: 資產價值減損對我國股票市場之影響 : 以財務會計準則公報第35號為例
    Other Titles: Impairment of assets and Taiwan stock market reactions : SFAS no. 35 for empirical analysis
    Authors: 簡妙娟;Chien, Miao-chuan
    Contributors: 淡江大學財務金融學系碩士在職專班
    陳達新;Chen, Dar-hsin
    Keywords: 資產減損;異常報酬;事件研究法;Asset impairment;Abnormal return;Event study
    Date: 2006
    Issue Date: 2010-01-11 00:42:13 (UTC+8)
    Abstract: 我國財務會計準則委員會於民國93年7月1日公佈了財務會計準則公報第
    35號「資產減損之會計處理準則」,基本上該公報係沿循IAS No.36的精神而制
    On July 1, 2004, R.O.C FASB issued the Impairment of Assets Accounting Statement -- Statement No.35. Basically, Statement No.35 is considerably equivalent to IAS 36. The purpose of Statement No.35 issuance is to reflect the true value of enterprise assets, improving the transparency of the financial report, and bring Taiwan more closely in line with international trends.
    Market model of Event Studies has been applied to analyze the stock price variations before and after the issuance of the SFAS No.35. The purpose of the thesis is to examine whether if the abnormal returns are significantly higher than zero. Using the issuance date July 1, 2004 as the event date and the event period being the 30-days before and after the issuance date. Major findings can be summarized as follows:
    1.The effect of Statement No.35 issuance shows significant abnormal returns for whole sample. During the event period, there are significant negative abnormal returns before and after the event date. Comparing the effect of cumulative abnormal returns in different event periods, we found different event periods do not influence the results.
    2.There exist significant and negative abnormal returns for the electronic, finance and insurance industries around the issuance of Statement No.35 event.
    Appears in Collections:[財務金融學系暨研究所] 學位論文

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