| Summary: | 碩士 === 國立雲林科技大學 === 會計系研究所 === 100 === 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, profitability, net sales growth rate, debt ratio, and taking big-bath. In other words, the enterprises of Taiwan will work, along the changes of economic environment, to recognized asset impairment. And it will, on one hand, make use of selection of accounting measures to recognize asset impair, and also base on incentive of surplus management to recognize asset impairment in order to reduce the distrust of investor towards the management authority.
|
|---|
