導入XBRL對於盈餘管理之影響

The Effect of XBRL Adoption on Earnings Management

戴仕堯(Shih-Yao Tai)

指導教授 ： 王全三

國立臺灣大學/管理學院/會計學研究所/碩士(2011年)

https://doi.org/10.6342/NTU.2011.10970

摘要

安隆(Enron)和世界通訊(WorldCom)等舞弊案的爆發，促使主管機關訂定相關法規以加強公司治理以及資訊的透明化。相關文獻的實證結果顯示美國國會於2002年通過沙賓法案後，經理人藉由實質盈餘管理(real earnings management)以達到自利動機的情形大幅增加，因為實質盈餘管理相對於應計項目盈餘管理(accrual earnings management)較不易被查覺。
本研究探討經理人操作盈餘管理的情形，是否會因為可延伸性企業報導語言(XBRL)的導入而有所改變。實證結果發現XBRL的導入，對於應計項目盈餘管理的影響不大，但卻大幅提升實質盈餘管理的程度。同時實證結果仍呈現應計項目盈餘管理與實質盈餘管理的反向關係，代表XBRL的導入不能夠改變這兩種盈餘管理的關係。
綜觀所述，可以發現導入XBRL之後，經理人仍交互使用這兩種方法，並且傾向選擇實質盈餘管理。

關鍵字

可延伸性企業報導語言 ； 資訊透明度 ； 應計項目盈餘管理 ； 實質盈餘管理

並列摘要

The break out of scandals, such as Enron and WorldCom, had urged competent authority making regulations for the purpose of enhancing corporate governance and information transparency. Related studies suggest that managers have switched from accrual earnings management (AEM) to real earnings management (REM) after Sarbanes-Oxley Act (SOX) was passed since the latter is much difficult to detect.
This study examines whether the method to manage earnings by managers changed after the adoption of XBRL (eXtensible Business Reporting Language). The results show XBRL does little influence on AEM. However, XBRL does significantly increase the extent of REM. Meanwhile, it shows the negative relation between AEM and REM is still unchanged after adopting XBRL.
Taken together, managers prefer REM after adopting XBRL and still treat AEM and REM as substitutes.

並列關鍵字

XBRL (eXtensible Business Reporting Language) ； information transparency ； AEM (accrual earnings management) ； REM (real earnings management)

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