| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 99 === This study aimes to explore the effect of the different type of asset impairments on the financial report lags. The empirical sample consists of firm-years listed on on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004-2010. The types of asset impairments include impairment loss of fixed assets, intangible assets, idle and rental assets, other assets, goodwill, and equity method investment. The control variables include the company's size, dummy variable for the extroodinary items, dummy variable for the operating loss, the probability of bankruptcy, dummy variable for the auditor change, dummy variable for the audit opinion, and dummy variable for the auditor firm size.
The empirical results indicate that the impairment loss of intangible assets, other assets, equity method investment significantly enlarge the financial report lags. In other words, the larger impairment losses of intangible assets, other assets, equity method investment, the longer the financial report lags.
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