摘要
先前研究常以裁量性應計項目做為偵測盈餘管理的工具，但模型可能產生型一與型二錯誤，且模型可能將非裁量性應計項目區分為裁量性應計項目而產生偏誤。本研究嘗試找尋其他變數，檢定其是否有偵測盈餘管理的能力。 因一般公認會計原則與稅法對收入、費用、利得、損失認列基礎不同，在不影響課稅所得（不影響現金流量）情況下，管理階層可利用一般公認會計原則與稅法間之差異進行盈餘管理，在此情況下即會產生遞延所得稅費用。本研究欲檢定已有裁量性應計項目為變數時，遞延所得稅費用是否有增額預測盈餘管理的能力。 本研究樣本包含民國84年至91年台灣上市櫃公司，排除金融保險業、證券業，以及資料不全公司。本研究將盈餘管理的目的分為兩類：「避免盈餘減少」與「避免盈餘為負」，並分別以Healy(1985)之 “total accrual model”、Dechow et al.(1995)之 “modified Jones model”、Dechow et al.(2003)之 “forward-looking model”估計裁量性應計項目。 結果顯示遞延所得稅費用在偵測「避免盈餘減少」時，就三種裁量性應計項目而言有增額預測盈餘管理的能力；在偵測「避免盈餘為負」時，就modified Jones model與 forward-looking model估計之裁量性應計項目而言有增額預測盈餘管理的能力。本研究結果顯示遞延所得稅費用可提供裁量性應計項目偵測管理階層盈餘管理的能力。
並列摘要
Prior research has sought to detect earnings management by using accrual measures as proxies for managerial discretion. These accrual models may generate type Ⅰand type Ⅱ errors and reflect measurement errors due to the misclassification of normal accruals as abnormal accruals. In this paper we try to find other variable as a metric for detecting earnings management. Since there exists differences between GAAP and tax rules regarding the recognition of revenues, expenses, gains, and losses, managers may have incentives to manipulate earnings by the difference without increasing income taxes payable, which leads to deferred tax expense. The purpose of this paper is to investigate the incremental usefulness of deferred tax expense to abnormal accruals in detecting earnings management. The sample analyzed in this paper includes companies listed in Taiwan Securities Exchange and traded Over the Counter for the period 1995-2002. Financial institutions, securities firms, and firms without complete data for analysis are excluded from the sample. Two kinds of earnings management incentives are examined: “avoid reporting an earnings decrease” and “avoid reporting a loss”. We use total accrual model, modified Jones model, and forward-looking model to estimate discretionary accruals. The results show that deferred tax expense is incrementally useful beyond three abnormal accruals in detecting earnings management to avoid an earnings decline, and is incrementally useful to abnormal accruals estimated using modified Jones model and forward-looking model in detecting earnings management to avoid a loss. The implication from this study is that deferred tax expense can supplement accruals measures in detecting earnings management to avoid an earnings decline and to avoid a loss.