台灣正式採用IFRS後,取代個體報表以合併報表為主要財務報表。本研究由集團企業產業多樣性角度,探討集團企業具產業多樣性之情況下,在為編製合併報表時,是否會影響其盈餘管理之決策。實證結果發現,當集團企業具產業多樣性時,不論是應計項目盈餘管理亦或實質盈餘管理,皆顯示集團企業藉由此兩方式進行調整盈餘。若更進一步將多樣性區分為相關與非相關多樣性來看,相關多樣性使集團以應計項目盈餘管理調整盈餘向上;非相關多樣性使集團藉由實質盈餘管理調整盈餘。本研究亦發現,若集團當年度財務報表係由產家專家查核時,產業專家會抑制企業執行調升盈餘之應計項目盈餘管理,而會使企業轉向以實質盈餘管理調整財報盈餘。
After the adoption of IFRS in Taiwan, companies used consolidated statements to replace individual statements as the main financial statement. This study explores whether the industrial diversity of group affiliated companies affect the earnings management decisions when consolidated statements are prepared. The empirical results show that group companies with industrial diversity have greater earnings flexibility, whether it is accrual-based earnings management or real earnings management. In addition, if industrial diversity is divided into relevant and non-relevant diversity, the relevant diversity enables the group companies to adjust its earnings upwards through accrual-based earnings management. Non-relevant diversity allows the group to adjust its earnings through real earnings management. This study also found that if the group companies current year’s financial statements are checked by an expert auditor, the industry expert constrains the use of accrual-based earnings management which cause companies to switch to real earnings management.