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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 吳琮璠 | |
| dc.contributor.author | Pi-Chi Wu | en |
| dc.contributor.author | 吳必琪 | zh_TW |
| dc.date.accessioned | 2021-06-08T05:10:06Z | - |
| dc.date.copyright | 2011-08-12 | |
| dc.date.issued | 2011 | |
| dc.date.submitted | 2011-07-18 | |
| dc.identifier.citation | Aboody, D., & Lev, B.(1998). The Value Relevance of Intangibles: The Case of Software Capitalization. Journal of Accounting Research, 36, 161-191.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23787 | - |
| dc.description.abstract | In December 2007, Financial Accounting Standard Board (FASB) issued a revised version of Statement of Financial Accounting Standards No. 141 (SFAS No. 141(R)) which has changed the accounting policies of acquired in-process research and development (IPRD). Since December 15, 2008, the acquiring companies have to record acquired IPRD as an intangible asset with an indefinite life regardless of alternative future usages. After the business combination, it is subject to impairment testing annually. This change motivates the following study. In the past, IPRD was considered as an expense if it did not have alternative usages. This study examines whether IPRD is worthy of capitalizing as an asset. As an asset, IPRD should reflect the market value of firms and the subsequent benefits. My results do not support that IPRD is an asset from the investors’ views or the subsequent cash-flows. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T05:10:06Z (GMT). No. of bitstreams: 1 ntu-100-R98722040-1.pdf: 273363 bytes, checksum: 8841ab7a99d8e345ece3503e8e29f5d0 (MD5) Previous issue date: 2011 | en |
| dc.description.tableofcontents | Content
1. Introduction 1 2. Prior Research 8 2.1Background of Accounting Rules on IPRD 8 2.2 Relevant Research 13 2.2.1 IPRD write-off 13 2.2.2 Expensing versus capitalization 16 2.3 Hypothesis 19 3. Data and Research Method 20 3.1 Sample Selection and Data 20 3.2 Empirical Specification 23 4. Empirical Results 27 4.1 Descriptive Statistics 27 4.2 Regression Results 28 5. Conclusion 30 References 32 Table Table 1 Sample selection 34 Table 2 The Number of M&As by Industry 35 Table 3 An example of disclosure regarding IPRD in consolidated financial statement. 36 Table 4 Descriptive Statistics for Regression Variable 37 Table 5 Value-relevance Regression Results Eq. (1) 39 Table 6 Future cash flow regression results Eq. (2) 40 | |
| dc.language.iso | en | |
| dc.title | 在美國會計財務會計準則之下，併購之研發中資產是否為資產 | zh_TW |
| dc.title | Under SFAS No. 141(R), is acquired IPRD really an asset? | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 99-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳清松,許文馨 | |
| dc.subject.keyword | 美國財務會計準則141號公報,在研發中無形資產,無形資產, | zh_TW |
| dc.subject.keyword | SFAS 141(R),In-process research and development(IPRD),Intangibles asset, | en |
| dc.relation.page | 40 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2011-07-18 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 資訊管理學研究所 | zh_TW |
| 顯示於系所單位： | 資訊管理學系 | |
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