本研究主要研究導因於會計錯誤的財報重編前後各類盈餘管理的變化情形。研究方法係以1982~2011年導因於會計錯誤的財務報表重編樣本共111筆為取樣依據,蒐集被重編財報前一年與重編訊息發布後一年之各類資訊,以傳統的回歸模型搭配分拆不同樣本類型來探討公司重編事件前後在各類盈餘管理之差異。 本研究的實證結果為:全部樣本之公司在發生財報重編後,相較於重編前,會降低裁決性應計項目與異常現金流量的盈餘管理;而在單年單次重編的樣本中,裁決性應計項目、異常現金流量與異常生產成本在重編後都有降低使用的情形,非屬單年單次重編之樣本在重編後各類盈餘管理的使用則無明確之結論。另外,本研究也對盈餘重編的樣本群進行分拆,得到了大多數的財報重編皆屬於盈餘下修之結果,並取得了Wiedman and Hendricks(2013)公司在重編後會採用訊息理論的一致結論,並試圖解決該文獻在年度上之研究限制。
The study focuses on various earnings management before and after financial restatement due to accounting errors. First, I select the samples, 111 records, due to accounting errors from 1982 to 2011. Second, I collected financial data, which belong to before one year of samples and the after one year of restatement news public. Last, using regression model with splitting different sample type to study the difference of various earnings management. According to study results, I find that after financial restatement, the companies would decrease the use of discretionary accruals and abnormal cash flow in all samples. As for in one year-one time restatement samples, I find that the companies would decrease the use of discretionary accruals, abnormal cash flow and abnormal production cost. However, non-one year-one time sample have no same conclusions. Besides, I split the samples with earnings errors, and find that most financial restatement belong to earning-downwards; classification shifting have no sinificcent results in my sample. On the other hand, I examined the signaling view in my samples, which is the same conclusion with Wiedman and Hendricks (2013), and I tried to address research restriction in this literature.