[[alternative]]Accounting Choice Determinants of the Deferred Tax Allowance Account: An Earnings Management Perspective

計畫編號：NSC93-2416-H032-018研究期間：200408~200507研究經費：268,000[[abstract]]由實是性會計理論的觀念推衍之眾多相關研究旨在探討公司經理人的會計決策受 到哪些因素影響，研究結果可歸納為: 避免違反債務契約、經理人紅利計劃、政治成本、 「洗大澡」行為、及損益平穩化等因素。本計劃旨在拓展此一研究領域至所得稅之會計 處理。亦即從實是性會計理論的角度，探討公司經理人按照財務會計準則第一百零九號 公報「所得稅會計處理準則」提列遞延所得稅資產之備抵評價科目，受到哪些相關因素 的影響，特別是從盈餘管理的角度切入，來探討公司管理階層是否會運用此一備抵評價 科目來進行盈餘管理的行為。本研究將分別從公司遞延所得稅資產的總額和遞延所得稅 資產的細目(諸如: 可抵減暫時性差異、營業損失延後、所得稅遞減延後)來加以探討。 本實證研究將分別以單變量分析方法和多變量分析方法來偵測公司管理階層在決定遞 延所得稅資產之備抵評價科目的水準時，受到哪些相關因素的影響。由於遞延所得稅資 產之備抵評價科目的評估牽涉到公司經理人的主觀判斷，盈餘管理評估的結果可提供會 計準則之制定機關和學者們思考此一會計處理方法的適當性，此外，本計劃的研究結果 將有助於會計準則之制定機關和學者們思考是否有更好的方法來評估遞延所得稅資產 之備抵評價科目。 表[[sponsorship]]行政院國家科學委員

An examination of SFAS No. 144: The likelihood of asset impairment recognition, write-off characteristics, and market reaction

[[notice]]本書目待補正[[conferencedate]]20071108~2007110

Development and cost-effective application of an expert system for improving productivity : A real-world case study

[[notice]]本書目待補

[[alternative]]An Investigation of the Association between Corporate Governance and Earnings Management through Mandatory Accounting Changes on Write-offs---Evidence from the U.S. Versus Taiwan

計畫編號：NSC96-2416-H032-014-MY2研究期間：200708~200807研究經費：420,000[[abstract]]美國財務會計準則第一百四十二號公報「商譽及其他無形資產之會計處理準則」以 商譽減損測試取代原先之攤銷法，此公報並改變了資產減損測試之時間點及認列之金 額。而我國財務會計準則第三十五號公報「資產減損之會計處理準則」，自公佈適用至 今，上市櫃公司認列資產減損金額之幅度也是前所未見的。美國和我國財務會計準則委 員會發行這兩個公報之目的是為了加強公司對長期性資產項目之真實報導，然而公報內 容中對於資產減損之衡量標準多依賴公司管理者之主觀判斷，因此這兩個公報對於資產 減損認列之影響值得探討。許多學者指出公司經理人可能會利用認列資產減損來達到盈 餘管理的目的，因此，本計劃擬進行下列研究，比較盈餘管理對第一百四十二號公報和 對第三十五號公報之影響。首先，本研究欲探討上市櫃公司選擇適用之時點是否受盈餘 管理動機之影響，過去大部份之相關研究著重於首次採用時點選擇長達三年(含)以上之 會計準則公報，而這兩個公報之首次採用窗期為二年。其次，本研究亦將探討公司認列 資產減損金額是否受到報導動機之影響。此外，本文亦將探討盈餘管理動機與公報採用 時點和減損認列金額間之關係是否受到公司治理強度之影響。就個人之瞭解，本文為首 篇研究，針對會計原則變動之適用時點以及會計變動對報導盈餘之影響，探討公司治理 和盈餘管理間的關係。由於資產減損的評估牽涉到公司經理人的主觀判斷，本計劃之研 究結果可提供會計準則之制定機關和學者們思考此一會計處理方法的適當性，此外，本 計劃的研究成果將有助於瞭解強力而有效的公司治理是否可限制公司經理人盈餘管理 之行為，進而提升盈餘報導的品質。[[sponsorship]]行政院國家科學委員

[[alternative]]Net Periodic Pension Cost and Earnings Management

[[abstract]]本研究目的在探討財務會計準則公報第十八號「退休金會計處理準則」實施後，公司管理當局是否可能會試圖影響精算師對確定給付退休金辦法下淨退休金成本之精算，作為盈餘管理的工具，以及其會計影響因素。並探討90 年2 月22 日新修訂第十八號公報，其修訂前後對盈餘管理動機之影響。而盈餘管理動機以實是性會計理論(Positive Accounting Theory)發展而來的債務契約假說、政治成本假說、洗大澡假說、損益平穩化假說為研究範園。本研究還取89~92 年度138 家上市上櫃公司為研究對象，研究結果發現:1.第十八號公報修訂實施前: (1)公司總資產越大時，淨退休金成本會越大。(2) 負債比率、洗大澡變數和盈餘變動結果增滅，與淨退休金成本之間的關條未獲支時。2. 第十八號公報修訂實施後:負債比率、總資產、洗大澡變數和盈餘變動與淨退休金成本之間的關係未獲支持。3. 實施前後對盈餘管理動機之影響:負債比率、總資產、洗大澡變數和盈餘變動與淨退休金成本之間的關係在實施前後差異不顯著，表示第十八號公報修訂實施前和實施後對盈餘管理情況並無顯著之影響。[[abstract]]The purpose of this study is to identify accounting choice variables that are significant determinants of net periodic pension cost as measured in the revised SFAS No. 18 "Accounting for Pension Costs." Specifically, this paper examines whether the listed firms on the Taiwan Stock Market use net periodic pension cost as a means to manage earnings. Positive accounting theory forms the basis for the analysis. The analysis includes investigation of the relationships among net periodic pension cost and closeness to debt constraints, political sensitivity, "big bath" approach, and income smoothing. The sample consisted of 138 listed firms on the Taiwan Stock Market from 2000 through 2003. Empirical findings of the study are summarized as follows: 1. Results of the multivariate tests for the pre-pronouncement data support the political costs hypothesis. However, they are inconsistent with the debt covenant, big bath, and income smoothing hypotheses. 2. Results of the multivariate tests for the post-pronouncement data, however, indicate that debt covenant, political costs, big bath, and income smoothing hypotheses are not supported by the empirical evidence. 3. The comparison of the pre-pronouncement to the post-pronouncement data show that the proxies for debt covenant, political costs, big bath, and income smoothing are not significantly different. This finding suggests that the earnings management motives seem to play an insignificant role before and after the issuance of the revised statement.[[sponsorship]]淡江大學[[conferencetype]]兩岸[[conferencetkucampus]]淡水校園[[conferencedate]]20050929~20050929[[iscallforpapers]]Y[[conferencelocation]]臺北縣, 臺

Accounting choice determinants of deferred tax asset valuation allowances

[[notice]]本書目待補正[[conferencedate]]20030410~2003041

EVIDENCE OF EARNINGS MANAGEMENT FROM THE MEASUREMENT OF THE DEFERRED TAX ALLOWANCE ACCOUNT

[[abstract]]Positive accounting literature has provided empirical evidence regarding firms' characteristics that cause their managers to make particular accounting decisions. The purpose of this study is to extend this line of research to the area of accounting for income taxes. The research is designed to identify accounting choice variables that influence managers' decisions to change the level of the deferred tax asset valuation allowance under SFAS No. 109. Specifically, the study presents an empirical examination of whether managerial discretion over the valuation allowance appears to be used for earnings management purposes. Evidence of earnings management motivations can provide insights into whether it is an appropriate accounting policy to give management considerable discretion to choose the level of the valuation allowance.[[notice]]補正完畢[[incitationindex]]E

The timing and magnitude of asset write-offs and market reaction

[[notice]]本書目待補正[[conferencedate]]20061123~2006112

探討採用財務會計準則第三十五號公報後之長期資產價值攸關性

[[notice]]本書目待補正[[conferencedate]]20061112~2006111

The deferred tax allowance account and earnings management

[[conferencetype]]國際[[conferencedate]]20031022~2003102