摘要 在近年來與國際財務報告準則接軌是重要的討論議題,而中國大陸於2006年2月15日發布了新版的中國大陸會計準則,並於2007年1月1日以上市公司為率先要求實施對象,此外在中國大陸股市中在A股上市之企業需按照中國大陸會計準則編製財務報表,而在B股上市企業需按國際財務報告準則編製財務報表,若同時在A股以及B股市場同時上市之企業則須同時按照所規定之會計準則編製財務報表。 因此,在本研究中以同時在A股以及B股市場中上市之企業為觀察樣本,本研究使用Jones Model之異常裁決性應計項目估計數作為應計盈餘管理代理變數,以異常現金流量、異常生產成本和異常裁決性費用做為實際盈餘管理代理變數,來探討使用國際財務報告準則編製財務報表之企業是否會較中國大陸會計準則編制財務報表之企業,較不會發生盈餘管理之行為。 在本研究中發現,同時在A股以及B股上市之企業除了會採用應計基礎之盈餘管理外並且企業呈現為向上調整跡象,表示企業以提高盈餘為主,在實際盈餘管理中則除了總生產成本外的方法皆會採用,這說明了採用了國際財務報告準則之企業在盈餘管理方法選擇上會同時採用應計基礎以及實際基礎。
Abstract In recent years, connect with International Financial Reporting Standards is an important subject of debate, the China on February 15, 2006 released a new version of the China accounting standards, and on January 1, 2007 to listed companies for the first to ask for the implementation of the object , also in the China's stock market listed companies in the A shares have to accordance with China’s accounting standards ,and in the B shares listed companies have to accordance with International Financial Reporting Standards ,if both the A shares and B shares listed on the market at the same time the companies have to accordance with China’s accounting standards and International Financial Reporting Standards. Therefore, in this study as observed in the sample to use the same time in the A shares and B shares listed companies, in this study to use the Jones Model of abnormal accruals estimates as proxies of accruals earnings management ,and to ues R_CFOit, R_PRODit and R_DISXit as a proxy for real earnings management to confer whether the companies use of International Financial Reporting Standards then use of China accounting standards is to reduce earnings management behavior. In this study found that while the A shares and B shares listed companies in addition to and adopt the accruals earnings management and real earnings management ,and these company showed a upward adjustment for the accruals earnings management ,and in the real earnings management is except for R_PRODit ,it shows adopting the International Financial Reporting Standards will also use to be accrued and real based.