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Dissertations / Theses on the topic 'Impairment of asset'

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Published: 11 March 2023
Last updated: 25 July 2025

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1

Hsu, Hsiao-Tang. "Comparison of Long-Lived Asset Impairments under US GAAP and IFRS." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/242160.

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Business Administration/Accounting<br>Ph.D.<br>In this dissertation I investigate and compare the impairments of long-lived operating assets under US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) from different perspective, including the informativeness, determinants, and market valuation of asset impairments. A firm invests in long-lived operating assets with the expectation of generating future benefit. The decision or recognition of asset impairments implies such future benefit is expected to be lower than originally estimated. US
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2

Alshabani, Waleed Mohammad. "An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3068/.

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Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This stu
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3

Malátová, Zuzana. "Přístup k testování účetní hodnoty aktiv dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124939.

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The main goal of this thesis is to create a comprehensive view of the measurement of assets in accordance with International Financial Reporting Standards with closer focus on the impaiment tests of assets in accordance with IAS 36 Impairment of Assets. The thesis is divided into several parts the first of which is general and deals with the definition of assets, the conditions for their dislosure in the statement of financial position and methods of their valuation. This part is followed by the third chapter, which at first approaches the valuation models applicable on current and non-current
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4

Siggelkow, Lena. "Analytical and empirical analyses on fixed asset write-offs." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.

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The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in as
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Kanakriyah, Raed Muhammad. "The effect of asset impairment (IAS 36) in improving the quality of accounting information according to users' perspective : evidence from Jordan." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/7290/.

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Purpose: The main purpose of this study is to investigate from the users' perspective the influence of adopting IAS 36 'impairment of assets' on accounting information in Jordan and to ascertain the extent to which impairment application can affect users’ decisions. In other words, this study aims to elicit perceptions regarding the motivations and techniques of using impairment loss to discover its effect and role in improving the quality (qualitative characteristics) of accounting information and its impact on the financial statements of users, to assist them in the decision-making process;
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Жмайлова, О. Г., та В. О. Ляшенко. "Особливості оцінки зменшення корисності об’єктів основних засобів". Thesis, Nauka i studia, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59338.

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Вивсвітлені теоретико-методологіні підходи щодо визначення зміни корисності основних засобів; оцінки, за якою визначається сума очікуваного відшкодування та визнається сума втрат від зменшення (сума вигод від відновлення) корисності активів
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7

Andrews, Richard Charles. "Impairment of assets : an empirical investigation." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.

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Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of conservatism, although largely discretionary in nature in the UK until the introduction of Financial Reporting Standard 11 Impairment of Assets and Goodwill (FRS 11) in 1998. Asset impairment is defined by the Accounting Standards Board (ASB) in FRS 11 as the situation of: A reduction in the recoverable amou
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8

Vanin, Miriam <1987&gt. "IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.

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L’applicazione all’avviamento dell’impairment test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, sia in relazione ai molteplici profili di soggettività insiti nei criteri di valutazione previsti dallo IAS 36 sia in relazione al carattere di novità che investe detta procedura. Attraverso un’indagine empirica sui bilanci 2011 di società quotate italiane, si intende verificare la compliance delle metodologie adottate dalle imprese con le disposizioni dettate dallo IAS 36, nonché la corrispondente disclosure fornita al riguardo. Nella ricerca sono analizzati i vari aspe
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Llerena, Gallardo Tania Katherine, and Tenorio Gisell Roca. "Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.

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La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos p
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10

Martins, Joana Cordeniz. "Impairment of tangible fixed assets in the Portuguese listed companies: disclosures." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>The purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairm
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11

LIU, YING-WEN, and 劉盈彣. "The Effect of Asset Impairment Recognition Pattern on Quality of Assets Impairment Disclosure." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/y73gmt.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>As there were few literature focus on the topic of asset impairment loss in the financial statements in the past. The objective of this study is to examine whether the asset impairment loss continuity and gains on reversal of impairment loss affect the overall disclosure quality of impairment loss, disclosure quality of non-goodwill assets impairment loss, disclosure quality of impairment loss generated from cash-generating units (non-goodwill & goodwill assets), disclosure quality of impairment loss generated from goodwill and disclosure quality of impairment l
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Tsai, Ming-Ren, and 蔡明仁. "Market analyses of Asset Impairment Announcements." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/41464185070734803224.

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碩士<br>中原大學<br>會計研究所<br>94<br>This research analyzes of the market reaction for long-lived asset impairment announcements. The sampling period starts from the 3rd quarter of 2004 to the 3rd quarter of 2005. Samples are subdivided in three ways: early adopters vs. non-early adopters of Statement No. 35, electronic industry vs. non-electronic industry, and with vs. without pre-emptive information. As sensitivity analyses, we eliminate outliers and confounding factor, redefine announcement dates, and use price to book value ratio as impairment indication to reexamine market reaction of asset imp
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13

Chen, Chun-yu, and 陳俊宇. "A Study of the Factors for Asset Impairment." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/22743553812147069707.

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碩士<br>逢甲大學<br>會計所<br>94<br>Before FASB No.35 was released, The ROC''s GAAP permit the assets to estimate appreciation again, the value of asset impairment has not stipulated clearly, but cause the financial statemant to be distorted. And after FASB No.35 is released, can improve the transparency of financial accounting, ensure investors'' rights and interests and integrating with International Accounting Standard. However, comparatively speaking, the impact to industrial circle, academia, government department is quite great, even cause investors to be panic to the market, in view of this, Th
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14

Lin, Chien-Yu, and 林芊妤. "The Association between Asset Impairment and Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/85263060157539979083.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>102<br>ABSTRACT This study examines whether companies manage earnings through the recognition of impairment loss after the adoption of SFAS 35. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2008 and 2012. Empirical results indicate that impairment is negatively associated with discretionary accruals. The results imply that listed companies have strong incentives of taking “big bath”. However, the association between the degree of earnings management and impairment is not significant.
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Li, Min-Pei, and 李旻姵. "Financial asset impairment, earning management, and corporate governance." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/53970906642739002473.

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碩士<br>淡江大學<br>會計學系碩士班<br>96<br>This paper examines whether earnings management motives affect the association between financial asset write-offs (i.e., big bath, incoming smoothing) and discretionary accruals. This study also aims to explore whether the strength of corporate governance structures affect the assoication between financial asset write-offs and discretionary accruals for firms with earnings management motives. Given that firms are required to adopt Statement of Financial Accounting Standards (SFAS) No. 34, “Accounting Treatment of Financial Instruments” in 2006, the sample consis
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Yang, Yu-hsiang, and 楊郁香. "The Association between Asset Impairment and Corporate Governance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/24940830014844472304.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>100<br>This study is about the association between the asset impairment and corporate governance, especially from the perspective of corporate governance. We build the testimonial model via the least squares method. The testimonial result indicated that the asset impairment is truly positive related to the size of board in statistic, but negative related to the independent directors in statistic. Hence, this research concludes that the asset impairment is still related to corporate governance. It implied that only the mechanism of corporate governance is strong enou
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He, Shiang Yung, and 何祥詠. "The Research of Association between Asset Impairment and Earning Management." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/99255724617370511991.

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碩士<br>中國文化大學<br>會計研究所<br>94<br>In order to connect ROC’s Accounting Standards with International Accounting Standards, there are some adjustments in the original bulletin from the Accounting Research and Development Foundation. But investors may worry about that the managers will try to use the adjustment space to do the earning management. In this research, we choose specimens of companies between having and not having asset impairments to compare to each other, it is supposed that the research extrapolates to use new bulletin having more motivations to cause manager to do earning management.
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18

Yu, Jiun Jan, and 余駿展. "An Empirical Research on Accounting Disclosure Standards of Asset Impairment." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/93194727387258139446.

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碩士<br>國立政治大學<br>會計研究所<br>95<br>To harmonize faster with international accounting standards, the Financial Accounting Standards Board of Taiwan issued Financial Accounting Standards No. 35, “Accounting for Asset Impairment” on July 1, 2004, and allowed early adoption. This paper examines the relations between the disclosure quantity-level of asset impairment and proxy variables (financial analysts’ earnings forecast error, trading volume and standard deviation of stock return) of information asymmetry, for the companies which adopted Financial Accounting Standards No. 35 early. In addition, thi
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19

Lai, Shu-Ting, and 賴淑婷. "The Research of Association between Corporate Governance and Asset Impairment." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/17618138003162743625.

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碩士<br>國立臺灣大學<br>會計學研究所<br>95<br>The research focuses on the association between corporate governance and asset impairment. The sample period is from year 2004 to year 2005. The analysis methods adopted in the research are Logit Model and OLS Model. Empirical results suggest what mentioned below. First, it is focused that the association between corporate governance and the probability of whether asset impairment is recognized or not. The result is that the management level replaced, the more deviation between final controlling holder’s controlling right and cash flow right, the less ratio of
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Lai, Shu-Ling, and 賴淑伶. "Determinants of Asset Impairment, Short Sell Behavior and Company Value." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/69511980225853894143.

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碩士<br>東海大學<br>企業管理學系碩士班<br>94<br>In order to improve the quality and connect with the international accounting principles, Taiwan Financial Accounting Standards Committee issued Statement NO.35, Accounting for the impairment of assets, based on IAS Statement NO.36. It was announced on June 1, 2004 and it is applicable for all the financial statements that generated after Dec. 31, 2005. The implement of Statement No. 35 might have effect on company earning, asset value and stock price. This thesis gives a solid discussion about Taiwan listed firms’ short-sell behavior, companies’ value and the
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Zheng, Xiao-wen, and 鄭曉汶. "Intra-Industry Contagion and Competitive Effects of Asset Impairment Announcements." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/07255359101568379006.

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碩士<br>國立高雄大學<br>金融管理學系碩士班<br>100<br>The main purpose of this study is to examine whether the type of asset impairment announcement influences the announcement contagion effects and competitive effects. The empirical results confirm the conjecture indicating that different type of asset impairment announcement has different industry effects. The fixed asset impairment announcements demonstrate contagion effects instead of competitive effects. It means that when companies announce fixed asset impairments, their peer firms of the same industry will experience a negative cumulative abnormal return
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Chen, Tse-Chuan, and 陳則全. "The effect of Growth of Downstream Industry on Asset Impairment." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/46178600071830646619.

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碩士<br>輔仁大學<br>會計學系碩士班<br>103<br>The main purpose of asset impairments is to convey the real value of assets. The recoverable amount of assets that is a determinant of asset impairments is influenced by the growth of downstream industry. However, the growth of downstream industries hasn’t been considered in recent studies yet. This study classified the downstream industries of firms on the basis of Input-Output Tables from Directorate-General of Budget, Accounting and Statistics to explore the effect of the growth of downstream industry on asset impairments. The results showed that as t
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WU, YING XIN, and 吳盈昕. "An Empirical Investigation on Determinants of Asset Impairment Disclosure Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/zhumc4.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>Impairment would have great impact on business operation in a long way, therefore the information of impairment loss in financial report would be important for financial users to evaluate the condition of corporations. If the information asymmetry gets higher between corporations and financial users, the uses would more easily do wrong investing or loaning decisions. Therefore, corporation would take the capital cost, political cost and the results of information released into account, before decided the disclosure level. This paper followed the disclosure part
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Huang, Chao-Hsin, and 黃朝信. "The Disposal of Assets to Manage Earnings after the Prohibition of Asset Impairment Reversals in China." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/91750206466182264782.

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博士<br>國立臺灣大學<br>會計學研究所<br>101<br>Firms that experience asset impairment generate a reverse account to determine the extent of impairment. If the accounting standards permit the reversing of a previously recognized impairment loss, this reversal provides an opportunity for earnings management. In this case, the impairment losses serve as a “cookie jar.” However, if the accounting standards prohibit the reversing of an impairment loss, managers can still utilize this cookie jar reversal with the subsequent sale and disposal of the impaired assets. The listed firms in China have abused the provi
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Lin, Chiao-hui, and 林巧惠. "Type of Institutional Investors, Corporate Governance and Strategic Asset Impairment Recognized." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/35916402005487392081.

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碩士<br>朝陽科技大學<br>會計所<br>97<br>Since asset impairment has been brought into practice in Taiwan from 2004, most past researches had only focused on market reaction of asset impairment, company features, motivation, and adoption timing. However, few of studies discussed issues of asset impairment reversing. As a result, this study integrating asset impairment recognized and its reversing comprehensively then examines the effect of strategic earning management induced from subjective judgment and discretionary space allowed in Statement of Financial Accounting Standards No. 35 (SFAS 35). Firstly, K
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Cheng, Ying-Mei, and 鄭英美. "A study of the relationship between asset impairment and earnings management." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/73353389319511214363.

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碩士<br>國立臺灣大學<br>會計學研究所<br>94<br>Name ：Ying-Mei Cheng Month / Year： June, 2006 Advisor ：Yan-Ching Tsai Title ：A study of the relationship between asset impairment and earnings management. Financial Accounting Standards Committee in Taiwan pronounced SFAS NO.35 “Accounting for Asset Impairment” in 2004. Since the implementation of SFAS NO.35 substantially involves accounting assumptions and estimates, firms maybe take advantage of SFAS NO.35 as an earnings management device. In addition, it is hard to obtain the ideal discount rate in the real world, so the determination of
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Hsieh, Shu-wei, and 謝淑未. "A Study of the Relationship between Asset Impairment and Earnings Management." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/51327541492160941822.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>95<br>In order to improve the quality and connect ROC’s Accounting Standards with International Accounting Standards, Taiwan’s Financial Accounting Standards Committee of the Accounting Research and Development Foundation issued Statement No.35, “Accounting for the impairment of assets” in July 2004. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. The Standard requires that an enterprise should evaluate whether there are indications that an asset (properties, intangible assets, idles ass
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Wu, I.-En, and 吳以恩. "The Relationship between Timeliness of Asset Impairment Recognition and Diversification Discounts." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/05024649976289234712.

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碩士<br>國立臺灣大學<br>會計學研究所<br>103<br>This paper examines the relationship between timeliness of asset impairment recognition and diversification discounts. Berger and Ofek (1995) document that diversified firms are less efficient than comparable single-segment firms. As noted by Stein (2003), one of most popular explanations for the “diversification discount” is the inefficient internal capital allocation across different divisions within the multi-segment firm. Timely recognition of asset impairments increases accounting conservatism and reduces information asymmetries between managers and invest
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Lin, Hwa-Juin, and 林華珺. "A Study of the Relationship between Corporate Governance Characteristics and Asset Impairment." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/55772943080898824414.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>97<br>With the publication of SFAS No.35 “The accounting for Assets Impairment”, the standard of Taiwan’s financial accounting has made a further connection with international practices. In addition, the adoption of SFAS No.35 also lead to the fact that corporate financial condition can more reveal its real financial status and increase the transparency of its financial statement as well. Previous literature indicated that recognition of asset impairment may bring about considerable negative impact on the corporate itself as well as negative market response. The
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Chung, Hsin-fang, and 鍾幸芳. "A study of the relationship between corporate governance and asset impairment incentives." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/28012438706657629460.

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碩士<br>國立中正大學<br>會計與資訊科技所<br>95<br>This study examines the earnings management incentives of impairment and the moderating role of corporate governance. We investigate the relations between the earnings management incentives of impairment and the effects of agency problem, corporate governance strength, auditors independence and audit quality. The results of our study indicate that (1) impairment amount is a new tool on earnings management, i.e. taking a big bath or income smoothing. (2) ultimate ownership agency conflict problem and auditors independence have no significant effect on earnings
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Chao, Shih-hao, and 趙世豪. "The Effect of Asset Impairment on the Market Valuation for Corporate Strategic Expenditures." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/98101283718358573320.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>97<br>For companies, strategic expenditures are always the gear of the business profit-making machine. They have positive effect on the firm evaluation because they can help managers to grab any investment opportunities in present. After the announcement of the Statement of Financial Accounting Standard No. 35 in 2004, many companies had written off their assets in practice, and there is no study examining the relationship between the strategic expenditures and the asset write-off. Therefore, the purpose of this paper is to find out the effect of asset impairment o
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Yang, Chung-Kai, and 楊忠凱. "Joint Tests of Earnings Management, Investors’ Sophistication, and Market Reaction through Asset Impairment." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/26070941200753763858.

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碩士<br>淡江大學<br>會計學系碩士班<br>95<br>This paper investigates the determinants of asset write-offs regulated under the Statement of Financial Accounting Standards (SFAS) No. 35, “Accounting Treatment of Asset Impairment.” In addition, the study examines whether earnings management motives (i.e., “big bath”, income smoothing) affect the relationship between the amount of impairment loss and discretionary accruals. The paper also aims to explore whether stock price reaction to the announcement of asset write-offs is affected by the level of investors’ sophistication. The empirical results document t
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Lin, Yu-Kan, and 林育淦. "The Effect of Accounting for Asset Impairment on Value Relevance of Financial Statements." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/64203225060393422428.

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碩士<br>輔仁大學<br>會計學系碩士班<br>94<br>Historic-cost-based accounting information is unable to objectively express the operating performance of the business and to exactly reflect the value of the firms. Statements of Financial Accounting Standards (SFAS) No.35 - Accounting for Asset Impairment, provide a way for a firm to adjust the asset book value to approach its real value. This study addresses how this new SFAS affect the value relevance of a firm’s financial statements. This study adopts the Ohlson’s accounting-based valuation model (1995) to study whether earnings and book values of equity are
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Qi-YuanHong and 洪啟元. "The Determinants and Information Content of Asset Impairment Reversal: The role of Audit Committee." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/32084879532666761596.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>98<br>Abstract Using a dataset of China corporations, this study examines whether the audit committee is effective in restraining the extent of recognition of impairment reversals motivated by earnings management, and improve informativeness of asset impairment reversals. The empirical result indicates that the quality of audit committee is negatively associated with the degree that earning management by means of recognizing of asset impairment reversals and thus improves their informativeness. Overall, the Audit Committee indeed contributes to improve the quality o
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Jin, Wang Huei, and 王惠津. "The impact of the change of interest rate and market index on asset impairment." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/73765705926474998574.

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碩士<br>輔仁大學<br>會計學系碩士班<br>95<br>Statement of Financial Accounting Standards No. 35（SFAS No.35）: Accounting for Asset Impairment requires that when an asset’s book value is lower than its recoverable amount, a company should recognize the difference as an impairment loss. The enterprise influence and management motive, also macroeconomic factors possibly receives asset impairment. The major purpose of this study is to examine the impact of the change of interest rate and market index on asset impairments. First, this study examines the determinants of early adoption of SFAS No. 35. The study use
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Li, I.-Cheng, and 李易政. "The Impact of Financial Accounting Standards for Asset Impairment on the Wealth of Shareholders." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/05159210453349374631.

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碩士<br>國立中央大學<br>企業管理研究所<br>94<br>This paper examines the stock price impact of SFAS No.35 – Accounting for Asset Impairment – on the listed companies of TSEC. The sample contains 677 observations for the 2003 to 2005 period. First, we use the Event Study to examine the stock effects on the three important event dates for the announcements of the financial accounting standards. In order to increase the robustness, we combine all the sample companies to a portfolio then use the OLS and the SUR to estimate the average abnormal returns. We found negative stock effects for both companies and invest
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Huang, Yi-Shan, and 黃乙珊. "The Association between Asset Impairment and Earnings Management：The Impact of New Accounting Standards in China." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/94338483282337488059.

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碩士<br>元智大學<br>商學碩士班(會計學程)<br>100<br>In 2006, China issued Accounting Standard for Enterprises No. 8–Impairment of Assets (CAS-8) and stipulated that "once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods". To first examine the effects of CAS-8 on the provision of asset impairment losses and its reversal, this study uses the data of firms listed in the Shanghai and Shenzhen stock exchanges for the period from 2003 to 2010. The second purpose of this study is to explore whether the prohibition of asset impairment reversal weakens the asso
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Sun, Yu-Ling, and 孫玉玲. "A Study of the Relationship between Corporations Adopt Asset Impairment Standard in Advance and the Financial Ratio." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/23003511625859334727.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>94<br>ABSTRACT The goal of the enterprise carrys assets lied in creating profits for the company, if the assets is unable to create the value for the enterprise, and has the latent loss, this information should immediately appear to the information user for decision-making ; FASB 35 is the product under this idea, the criterion force the enterprise to evaluate the company asset, when the assets have the sign of decreasing, namely must recognize this loss, and exposes in the financial report . According to Financial Accounting Standard Board (FASB) 35, published by
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Jhuang, Shu-Yuan, and 莊淑媛. "A Study of the Relationship between Asset Impairment Recognitions/Reversals and Earnings Quality:The Role of Corporate Governance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/26944900815244985293.

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碩士<br>國立高雄大學<br>金融管理學系碩士班<br>100<br>The purpose of this study is to examine whether the recognitions/reversals of asset impairments affect the earnings quality. This thesis focuses on the firms which recognize first and then reverse or reverse first and then recognize asset impairments during a calendar year. I use the absolute level of discretionary accurals and information content of earnings as proxies for earnings quality. I further split the entire sample into two subgroups by the strength of the corporate governance, and test whether asset impairment recognitions/reversals influence earn
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Cheng, Fan-Kai, and 鄭帆凱. "How do firms react to the new accounting principle for asset impairment and reversals? Evidence from China." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/39382375722913438454.

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碩士<br>國立交通大學<br>管理科學系所<br>99<br>The New Chinese Accounting Standards (CAS) was released on February 15, 2006. The new standards were effective for the reporting periods beginning on January 1, 2007. The differences between the old and new standard are many; a significant difference is that CAS 8 prohibits the reversal of impairments of long-lived assets. This study investigates the reactions of firms facing the changes in accounting standards to assess whether listed firms recognize less the impairment of long-lived assets after the announcement of the new standards. This study also examines w
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Lin, Hsiao-han, and 林筱菡. "The Empirical Study of the Relationship About Asset Impairment Recognitions between Financial Characteristics and Motivations of Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/16191374792826889443.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>100<br>This study will base on the perspective of corporate financial characteristics and motivations of earnings management to investigate that the determinants of asset impairment as recognized by the listed corporate in our country after the implementation of bulletin on “Accounting for Asset Impairment” from 2005 to 2007. As discovered by substantive results, assumption H1-1, H1-2, H1-3, and H1-4 are obtained with support statistically, indicating the fact that asset impairment recognized by corporate will be affected factors as growth rate on return on assets,
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Lin, Ling-Yuan, and 林鈴媛. "The Empirical Study of the Relationship About Motivations of Earnings Management between Financial Structures and Fixed Asset Impairment Recognitions." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/90505168062097398619.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>100<br>This paper explores factors leading to the timely application by listed companies of Taiwan SFAS 35 related to fixed asset impairment and divides them into two drivers as earnings management and financial structures. This paper takes fixed asset impairment as the dependent variable, earnings management and financial structures as independent variables, and the company scale as the control variable. This paper uses regression analyses to understand the correlation between fixed asset impairment and earnings management, and financial structures. The result of t
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Santos, Gonçalo Carvalho. "O regime fiscal das Perdas por Imparidade em Ativos Correntes - Uma análise de jurisprudência sobre inventários e créditos a receber." Master's thesis, 2020. http://hdl.handle.net/10316/94414.

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Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia<br>A presente dissertação versa sobre o regime fiscal aplicável às perdas por imparidade em ativos correntes, procurando analisar o normativo contabilístico que disciplina o seu reconhecimento, mensuração e desreconhecimento, como também os critérios que levam à sua consequente aceitação fiscal.Sendo um tema que enferma de subjetividade de cálculo, a aplicação das regras fiscais não se apresenta como uma tarefa simples, pelo que, em diversas ocasiões, gera conflitos entre os contribuintes e as autoridades f
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Wang, Chi-Jang, and 王啟彰. "An empirical investigation of Statement of Financial Accounting Standards No.35 "Accounting for Asset Impairment":Adoption timing motives and value relevance." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/98327786862920014591.

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碩士<br>淡江大學<br>會計學系碩士班<br>94<br>In June 2004, Financial Accounting Standards Board (FASB) issued the Statement of Financial Accounting Standards (SFAS) No.35, "Accounting for Asset Impairment", that firms must follow to report the true values of their long-lived assets. The statement is effective on July 1, 2004 with early adoption encouraged. This study investigates the motives of firms to early-adopt the new standard. The logistic regression results indicate that the industry median of market to book ratio and of stock return are both positively related to the decision to adopt SFAS No. 35
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Spiller, Michelle Ann. "The independent influence of CFOs on firms' financial reporting." Thesis, 2019. http://hdl.handle.net/10453/137101.

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University of Technology Sydney. Faculty of Business.<br>This thesis provides evidence on two research questions regarding the independent influence of CFOs on firms’ financial reporting. Chapter 2 examines the effect of relative CFO power on financial reporting integrity and Chapter 3 investigates changes in financial reporting integrity surrounding routine versus non-routine CFO turnover. The primary proxy for financial reporting integrity is the recognition of non-current asset impairments in response to indicators of impairment which remains a key focus area of regulatory scrutiny and inqu
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FLORIO, Cristina. "Le politiche di earnings management applicate all’impairment test: evidenze empiriche in Italia e nel Regno Unito." Doctoral thesis, 2010. http://hdl.handle.net/11562/342395.

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Il tema delle politiche di earnings management appare di estrema rilevanza e di indiscutibile attualità, in particolar modo alla luce dei recenti scandali finanziari legati all’alterazione intenzionale dei valori esposti nel bilancio di esercizio. L’attenzione riservata al tema in parola da parte sia del mondo accademico, sia del mondo professionale, tanto a livello nazionale quanto a livello internazionale, è indice, contemporaneamente, dell’importanza che tuttora riveste il bilancio di esercizio, strumento di informazione e di comportamento per una gamma sempre più vasta di stakeholder, e de
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Wang, Chin-Yuan, and 王僅媛. "Earnings management and asset impairments." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/83326605942043063900.

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碩士<br>中原大學<br>會計研究所<br>94<br>This paper investigates whether firms that pre-managed earnings doesn't meet the threshold (0 or the prior year's earnings) use asset impairment strategy to influence adoption and amount of asset impairment in order 1) to avoid reporting a loss, and 2) to avoid reporting a decrease in earnings. We use cash flows from operating activities as the proxy of pre-managed earnings. As expected, firms that have small positive earnings or slightly larger reported earnings than the prior year when pre-managed earnings are below the earnings threshold (zero for the first h
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Lin, Chia-En, and 林嘉恩. "The Contagion Effects of Asset Impairments." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/88479403400635137842.

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碩士<br>國立高雄大學<br>金融管理學系碩士班<br>98<br>The main purpose of this study is to examine whether asset impairment announcements have contagion effects, what kind of announce information causes the contagion effects, and how firm characteristics influence the contagion effects. The empirical results show that asset impairment announcements not only negatively affect shareholder wealth of the impairment firms also reduce share prices of non-impaired firms in the same industry. Information about the extent of impairment losses and the number of impaired firms in an industry contained in each announcement
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Huang, Ren-Hong, and 黃仁宏. "Determinants and Market Reaction of Asset Impairments." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/75522274620554258285.

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碩士<br>中原大學<br>會計研究所<br>94<br>Accounting upholds historical cost principle and claims that the book value of assets is not suitable for valuation. The issuance of new accounting standard No.35 adds some fair value concepts to long-term assets and can help users of financial reports on assessing enterprise's value. The weath effects of the accounting standard No.35 on shareholders are examined. Firstly, we use probit model to identify determinants of asset impairment recognition. For subsample of recognizing firms, determinants of early adoption is examined. Secondly, we apply event study to a
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Chiu, Kuo-Wei, and 邱國維. "Corporate Governance, Credit Ratings and Asset Impairments." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/91998885122737355221.

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碩士<br>台南應用科技大學<br>國際企業經營系碩士班<br>101<br>In order to enhance the economic value of long-term assets in corporate and information transparency in financial statements, the Taiwan Accounting Research and Development Foundation issued Statements of Financial Accounting Standards No. 35 (SFAS No. 35) "Accounting for Impairment of Assets". However, this bulletin involves many assumptions and judgments, which give management’s discretionary space. To recognize asset impairment may be questioned as a new tool for management to manipulate earnings. Therefore, this study investigated the effects of news-
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