The association between asset write-offs and discretionary accruals: Evidence from the U.S.

碩士 === 淡江大學 === 會計學系碩士班 === 96 === The Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets” in 2002. This study examines whether earnings management incentives affect the association...

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Main Authors: Yun-Ju Chen, 陳韻如
Other Authors: Chia-Ling Chao
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/60154067375515063079
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spelling ndltd-TW-096TKU053850472015-10-13T13:48:18Z http://ndltd.ncl.edu.tw/handle/60154067375515063079 The association between asset write-offs and discretionary accruals: Evidence from the U.S. 資產減損與裁決性應計項目之關聯性:以美國財務會計準則No.144為例 Yun-Ju Chen 陳韻如 碩士 淡江大學 會計學系碩士班 96 The Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets” in 2002. This study examines whether earnings management incentives affect the association between the amount of assets impairment loss and discretionary accruals. This paper also aims to explore whether corporate governance affect the association between asset write-offs and concurrent discretionary accruals. Empirical results document that this association are subject to earrings management motives. Specifically, for “big bath” and “income smoothing” firms, managers tend to manage the earnings downward by the magnitude of asset write-offs and discretionary accruals. Additional analyses reveal that strong governance mechanisms have a higher propensity to constrain managers to engage in earnings management activities, namely “big bath” and income smoothing behaviors Chia-Ling Chao 曹嘉玲 2008 學位論文 ; thesis 45 zh-TW
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description 碩士 === 淡江大學 === 會計學系碩士班 === 96 === The Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets” in 2002. This study examines whether earnings management incentives affect the association between the amount of assets impairment loss and discretionary accruals. This paper also aims to explore whether corporate governance affect the association between asset write-offs and concurrent discretionary accruals. Empirical results document that this association are subject to earrings management motives. Specifically, for “big bath” and “income smoothing” firms, managers tend to manage the earnings downward by the magnitude of asset write-offs and discretionary accruals. Additional analyses reveal that strong governance mechanisms have a higher propensity to constrain managers to engage in earnings management activities, namely “big bath” and income smoothing behaviors
author2 Chia-Ling Chao
author_facet Chia-Ling Chao
Yun-Ju Chen
陳韻如
author Yun-Ju Chen
陳韻如
spellingShingle Yun-Ju Chen
陳韻如
The association between asset write-offs and discretionary accruals: Evidence from the U.S.
author_sort Yun-Ju Chen
title The association between asset write-offs and discretionary accruals: Evidence from the U.S.
title_short The association between asset write-offs and discretionary accruals: Evidence from the U.S.
title_full The association between asset write-offs and discretionary accruals: Evidence from the U.S.
title_fullStr The association between asset write-offs and discretionary accruals: Evidence from the U.S.
title_full_unstemmed The association between asset write-offs and discretionary accruals: Evidence from the U.S.
title_sort association between asset write-offs and discretionary accruals: evidence from the u.s.
publishDate 2008
url http://ndltd.ncl.edu.tw/handle/60154067375515063079
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