The Relationship between Expertise, Education of Directors and Supervisors and Asset Impairments
碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This purpose of this study is to examine the relationship between expertise, education of directors and supervisors and asset impairments. I divide the expertise into three categories, including finance, accounting, and accountant qualification. The academic q...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/d6u7p7 |
| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This purpose of this study is to examine the relationship between expertise, education of directors and supervisors and asset impairments. I divide the expertise into three categories, including finance, accounting, and accountant qualification. The academic qualifications of directors and supervisors by using the education level of directors and supervisors as a proxy. In this study, sample is listed company at stock exchange market and listed company at over-the-counter market from 2006 to 2015. Using the Tobit model for regression analysis.
The results show that the proportion of directors and supervisors with financial experience isn’t significantly relation to the amount of asset impairments. It is a significantly negative correlation between the proportion of directors and supervisors with accounting experience or accountant qualification and the amount of asset impairments. The education level of directors and supervisors isn’t significantly relation to the amount of asset impairments. The results indicate that when the higher the proportion directors and supervisors with accounting experience or accountant qualification in the board, directors and supervisors can use their professional knowledge. The company will recognize lower amount of asset impairments.
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