隨著市場環境變化,為了提升企業的競爭力及增加經營領域,企業會選擇進行多角化策略,希望能為企業帶來更多盈餘,然而進行多角化策略後可能會產生資訊不對稱情形,為企業帶來其他的風險,若是管理當局對盈餘進行操弄,資訊使用者不一定能發現。 本研究將企業多角化分為產業多角化以及跨國多角化兩類,Jiraporn ,Kim and Mathur(2008)實證美國進行產業多角化之企業會改善應計數品質,抑制企業進行盈餘管理,但進行跨國多角化企業之盈餘管理行為並不會提高,本研究目的在於探討台灣企業進行多角化策略是否會影響企業進行盈餘管理,以2011-2018年之台灣上市(櫃)企業為樣本,實證發現我國上市(櫃)企業進行產業多角化或進行跨國多角化均會抑制盈餘管理行為產生。
To enhance the competitiveness and expand operating field of business, companies may choose global or industrial diversification strategies, hoping to increase firm value. However, the diversification strategies may lead information asymmetry and other risks. If the management authorities conduct earning management, information users may not be able to detect it. The purpose of this study is to explore the relationship between diversification strategies and earning management for Taiwanese enterprises from 2011 to 2018. We empirically found that industrial diversification or global diversification of firms in Taiwan can inhibit earnings management behavior.