| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 106 === Impairment would have great impact on business operation in a long way, therefore the information of impairment loss in financial report would be important for financial users to evaluate the condition of corporations. If the information asymmetry gets higher between corporations and financial users, the uses would more easily do wrong investing or loaning decisions.
Therefore, corporation would take the capital cost, political cost and the results of information released into account, before decided the disclosure level. This paper followed the disclosure part of impairment rules, and marked financial reports in order to discuss the disclosure quality for corporations. Finally, we find the higher degree after IAS 36 implemented, and for other corporate characteristics, we find that larger size of corporations, electronics manufacturing industry, and larger size of accountant firms will have higher discloser quality
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