| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 97 === This research examines how the change of depreciation methods from the scrap method to the straight-line method have affected the balance sheet, income statements, accounting information quality, earning quality and assets disclosure. Also, an observation of whether those effects have led better appraisal of capital expenditure effectiveness, resource utilization of assets, liabilities management and risk assessment are made. The questionnaire survey showed significant differences between relevance and reliability of accounting information, but minor differences between accounting principles and the assumption. It also showed the characters of survey subjects are the key factor to influence financial report. Besides, after analyzing financial statements of the school, the depreciation of depreciated assets such as property and other assets in cash was found to be able to improve financial structure and earning quality, hence, to elevate school evaluation and governance function.
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