國際會計準則轉換與盈餘管理之關聯性研究

曾科筌

doi:10.6840/cycu201100790

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國際會計準則轉換與盈餘管理之關聯性研究

The Relationship Between IFRS Transition and Earnings Management

曾科筌 , Masters　　Advisor：張慧珊　　

繁體中文 DOI： 10.6840/cycu201100790

國際財務報導準則；盈餘管理；裁決性應計數； discretionary accruals ； IFRS ； earnings management

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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.

Reference ( 67 ) 〈TOP〉

3.杜榮瑞、顏信輝、陳琬瑜，2004，影響我國現階段全面採用國際會計準則之因素探討，會計與公司治理，第一卷第二期（十二月）:頁15-37。
連結：
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連結：
6.張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第二卷第二期(十一月):頁195-214。
連結：
7.黃志仁、廖彩伶、陳于格，2009，現金增資之盈餘管理行為:裁決性應計項目與業外損益之整合性決策，當代會計，第十卷第一期（五月）:頁63-98頁。
連結：
8.歐進士、李佳玲、詹坤茂，2004，我國企業盈餘管理與經營風險相關之實證研究，風險管理學報，第六卷第二期:頁181-206。
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