股權結構與提前認列資產減損關聯性之研究
| Autor: | 孫玉芬 |
|---|---|
| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 Statement of Financial Accounting Standards (SFAS) No.35 “Accounting for Assets Impairments” was released on July first of 2004. The provision of this Statement should be effective for quarterly financial statements ending on or after first quarter of 2005, but earlier application on the forth quarter of 2004 is encouraged. In Taiwan, the agency problem arises from the divergence between controlling owner’ voting right and cash flow right. Thus the regulation on the early adoption provides controlling owner with stronger incentive to manage reported earnings by manipulating the recognition timing and amount of write-off of impaired assets. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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