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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/52038

    Title: 企業提列存貨跌價損失決定因素之研究 : 新舊十號公報之比較
    Other Titles: The determination of inventory write-off in Taiwan : the effect of revised SFS No.10
    Authors: 尤鈺菁;Yu, Yu-ching
    Contributors: 淡江大學會計學系碩士在職專班
    Keywords: 新10號公報;盈餘管理;報導誘因;經濟因素;revised SFS No.10;earning management;reporting incentive;Economic factors
    Date: 2010
    Issue Date: 2010-09-23 16:32:55 (UTC+8)
    Abstract: 10號公報於96年11月29日進行第一次修訂,適用會計年度開始日在98年1月1日以後之財務報表,但亦得提前適用。97年下半年度遭逢金融風暴,部份企業認為此時若採用新修訂之10號公報將對企業營運產生不利之影響,因此,新10號公報是否如期實施被受爭議。為與國際接軌、提升財務報表品質及強化企業存貨管理,金管會評估後宣佈如期實施新10號公報。
    SFS No.10 in Financial Accounting Standards of Taiwan has been revised on 29th November, 2007. The revised SFS No.10 should be applicable for financial statements of fiscal year ended on and after Dec.31, 2008, but earlier adoption is allowed. Because of the Financial Crisis between 1st July and 31th December in the 2008, some companies consider it might have adverse effects of operation if the revised SFS No.10 has practiced. Therefore, it’s a dispute whether the financial statements of fiscal year should be adopted revised SFS No.10 on schedule or not. In order to be consistent with the International Accounting Standards, to increase the quality of financial statements and to enhance Inventory Management, the Financial Supervisory Commission decided to practice revised SFS No.10 on schedule.

    The significant factors to determinate the inventory write-off in Taiwan would be discussed in the research according to the economic factors and the reporting incentive. The significant factors to determinate the inventory write-off would be compared those firms whether early adoption the revised SFS No.10 or not in 2008.On the other hand, it is provided as well to find the influence in those firms during different period, one period is the firms which do not adopt the revised SFS No.10 and the other period is the firms which adopted the revised SFS No.10 in 2009 in the research. In conclusion, it shows that early adopters are “big bath” reporting behavior; control firms are to reflect the truly economic status and “Smooth” reporting behavior. It also indicates that the decision to adopt SFS No.10 on scheduled is not to conduct the earning management.
    Appears in Collections:[會計學系暨研究所] 學位論文

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