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資產減損宣告之市場反應 = Market Reactions to As...

國立高雄大學金融管理學系碩士班

資產減損宣告之市場反應 = Market Reactions to Asset Write-down Announcements

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Market Reactions to Asset Write-down Announcements
作者:	許碧宜,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2015[民104]
面頁冊數:	83面圖，表 : 30公分;
標題:	資產減損
標題:	Asset write-down
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/61304560399299933878
附註:	104年10月31日公開
附註:	參考書目：面72-76
摘要註:	本研究檢驗企業宣告資產減損後的市場反應,且為了進一步探討資產減損之市場反應與減損資產種類的關聯性,將減損資產分為四個類別:固定資產、無形資產、金融資產與商譽。研究結果顯示,固定資產及無形資產科目之減損幅度與市場反應呈顯著負向關係;但金融資產及商譽資產與市場反應則無發現顯著相關。進一步分析其原因,固定資產與無形資產的減損與經濟實質價值的下跌有關,因此減損宣告出現負向反應;而在金融資產與商譽上,因為經理人在認列這兩類資產之減損時擁有較高的裁量權,因此與公司經濟價值較無直接相關,故無顯著市場反應。 This thesis examines how market reacts to the announcements of asset write-downs. To compare the write-down of various types of assets, I further split the write-down announcements by the types of assets written-down including fixed assets, identifiable intangible assets, financial assets, and goodwill. I find that the stock market reacts significantly and negatively to the write-downs of the announcements of fixed assets and identifiable intangible assets; but not significantly to the announcements of the write-downs of financial assets or goodwill. The write-downs of fixed assets and/or identifiable intangible assets are associated with the decline of the economic value of the firms leading to the negative reactions to the amount of asset write-downs. However, the write-downs of financial assets or goodwill are not directly related to the economic value of the firms because the managers have high degree of discretions over the recognition of write-downs.

資產減損宣告之市場反應 = Market Reactions to Asset Write-down Announcements
許, 碧宜

資產減損宣告之市場反應 = Market Reactions to Asset Write-down Announcements / 許碧宜撰 - [高雄市] : 撰者, 2015[民104]. - 83面 ; 圖，表 ; 30公分.
104年10月31日公開參考書目：面72-76.
資產減損Asset write-down

資產減損宣告之市場反應 = Market Reactions to Asset Write-down Announcements
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