我國金管會於2009年5月14日金管會宣布將在2013年全面採用國際財務報導準則(International Financial Reporting Standards, IFRS),因此目前對於各個公司來說準備轉換工作更是如火如荼進行著。故本研究針對台灣上市上櫃公司,探討在宣告採取IFRS後是否會提前因應而有盈餘管理行為。結果指出在宣告採取IFRS後資產報酬率(ROA)較低、財務槓桿比率(LEV)及固定資產比率(PPE)較高之公司有盈餘管理行為,但屬於營建業之公司則會減少此一行為。此外將盈餘管理行為區分成正向及負向後,初步發現似乎進行負向盈餘管理者較多,實證結果指出資產報酬率(ROA)比率較低之公司有較多正向盈餘管理行為。從財務槓桿比率(LEV)結果可得知財務狀況較惡化的公司可能依然存在著盈餘管理行為,而高固定資產比率(PPE)之公司較偏好負向盈餘管理行為。最後從正向及負向盈餘管理行為中分別依照不同市場再做進一步探討,結果指出相較於上市公司,上櫃公司在此期間有較多負向盈餘管理行為,故在宣告採取之後,不同市場不同產業之公司會有不同盈餘管理行為來因應。
As of May 14, 2009, Financial Supervisory Commission Executive Yuan, R.O.C (FSC) announced that the consolidated financial statement of all firms must comply with International Financial Reporting Standards (IFRS), so it is increasingly important for all firms to prepare this transition work. This study uses TSE and OTC list companies in Taiwan as samples, and investigates whether these firms have earnings managements in advance after announcement. The evidence indicates after this announcement, firms with lower ROA and higher LEV and rate of fixed assets exhibit higher levels of earnings management, whereas firms belong to construction industry reveal less earnings management. Furthermore, to separate positive earnings management and negative earnings management from earnings management, initially it seems that there are more negative earnings managements. The result indicates firms with lower ROA reveal significant positive earnings management. In the result of LEV indicates that firms with financial worsened still have earnings managements, and firms with higher PPE would prefer negative earnings managements. Finally, this study further explores different markets’ respondences in both earnings management individually. The result indicates that compared with TSE list companies, OTC list companies have more negative earnings managements in this transition. After this announcement, firms with different markets and industries have different earnings managements to face.
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