本研究以西元2006年度到2013年度之臺灣上市櫃企業為研究對象,探討企業使用應計項目及營業外項目作為損益管理工具對於盈餘平穩化之影響程度。實證結果顯示,在不同的篩選準則下,應計項目平穩化指數、營業外項目平穩化指數、或同時採用應計項目及營業外項目平穩化指數之盈餘管理工具與盈餘平穩化之間皆為顯著負相關,代表企業管理當局可運用盈餘管理工具來達到降低盈餘波動性的目標。
During the period from 2006 to 2013, we examine how Taiwan listed companies use accrual items and non-operation items as their earnings management tools to smooth income. We find a significant negative association between income smoothing and tools by accrual items, non-operation items, and both respectively. In conclusion, managers may use earnings management tools to reduce business earnings volatility.