關係人交易普遍存在企業界,過去台灣所發生的舞弊案最常見的手法就是透過關係人交易虛增營業收入;台灣電子業的上下游企業常互為關係企業 ,本研究主要是驗證台灣上市電子業是否會透過銷貨收入及關係人銷貨交易來達到盈餘管理的目的,本研究之實證結果,可歸納為下列結論: 一、由於裁決性銷貨收入與是應計項目模型的實證結果顯示,裁決性收入收入與控制變數電子業呈現顯著的正相關,電子業,比較常會使用裁決性收入得到證實,亦即與台灣上市的其他產業相比,電子業,比較常會使用裁決性收入達到盈餘管理目的此一結果符合預期。 二、基於在台灣上市公司的關係人往來頻繁的特性下;本研究進一步針對電子業是否會利用關係人間的銷貨交易從事盈餘管理;實證結果顯示,不論是裁決性收入或是應計項目模型, 關係人銷貨交易比例及關係人應收帳款比例作為之控制變數都與裁決性收入或是應計項目呈顯著的相關, 關係人銷貨交易增加裁決性應計項目會隨之增加,此一結果符合預期。
This study investigates the effect of discretionary revenue involving related parties transaction on corporate earnings management. The study examines firm with EPS value between 0 to 0.1 have incentive to manage earning especial for electronic industry, and the correlation between parties transaction and earnings management, measured with discretionary revenue and discretionary accounting accruals. The conclusion of empirical studies can be summarized as following point: 1.Compared with the others industry, Electronic industry rely on discretionary revenue to achieves earnings management goal 2. Discretionary revenue have positive relationship between related parties transaction. This study shows that related party transaction tend to have a positive effect on earning management.