特殊項目具有性質特殊且非經常發生之特性,因而有許多研究探討特殊項目在財務報表的角色,因此本研究欲以台灣上市公司為例,探討台灣的股權型態下,特殊項目的報導變化,以及特殊項目報導對企業績效的影響差異。本研究蒐集1991年到2013年台灣上市公司資料,參考Johnson et al. (2011)的研究方法,分析公司特性的特殊項目趨勢(頻率、持續性、金額大小),以及特殊項目對績效的影響。 本研究發現,負向特殊項目認列頻率相較正向特殊項目較多,此外,產業間的報導頻率也有顯著差異。特殊項目報導的持續性,在隨後三年與五年,家族企業與非家族企業報導正項特殊項目的數量並無差異,然而,家族企業的負向特殊項目較非家族企業持續性高。特殊項目對企業績效的影響,正向、負向特殊項目公司相似,而無特殊項目的公司績效變動較為劇烈,值得注意的是,只有資產報酬率與營業利潤率於績改善具持續性。
Special items are properties of special and non-recurring, leading researchers to investigating the role of special items in the financial statements. Therefore,this study focuses on investigating the public listed companies in Taiwan, examine variety reported of Special items and how do firms perform in the periods surrounding the reporting of special items on control type in Taiwan. I collected in 1991 to 2013 the public listed companies in Taiwan and refer Johnson et al. (2011) analyzes reported of frequency, persistence and magnitude of the special items by the firm characteristics. As well as effect of reported of special items on firm's performance. This study find frequency of negative special items reported more than positive special items reported, in addition reported frequency of special items between industries are significant differences. Persistence of special Items by family firm and non-family firm, there is no difference in the subsequent three years and five years. However, persistence of the negative special items of family firm mort than non-family firm. Effect of reported of special items on firm's performance, negative and positive special items reported are similar. however, no special items has dramatic. In particular, only return of asset and Operating Margin performance improvement has sustainability.