台灣正式採用IFRS後，取代個體報表以合併報表為主要財務報表。本研究由集團企業產業多樣性角度，探討集團企業具產業多樣性之情況下，在為編製合併報表時，是否會影響其盈餘管理之決策。實證結果發現，當集團企業具產業多樣性時，不論是應計項目盈餘管理亦或實質盈餘管理，皆顯示集團企業藉由此兩方式進行調整盈餘。若更進一步將多樣性區分為相關與非相關多樣性來看，相關多樣性使集團以應計項目盈餘管理調整盈餘向上；非相關多樣性使集團藉由實質盈餘管理調整盈餘。本研究亦發現，若集團當年度財務報表係由產家專家查核時，產業專家會抑制企業執行調升盈餘之應計項目盈餘管理，而會使企業轉向以實質盈餘管理調整財報盈餘。

After the adoption of IFRS in Taiwan, companies used consolidated statements to replace individual statements as the main financial statement. This study explores whether the industrial diversity of group affiliated companies affect the earnings management decisions when consolidated statements are prepared. The empirical results show that group companies with industrial diversity have greater earnings flexibility, whether it is accrual-based earnings management or real earnings management. In addition, if industrial diversity is divided into relevant and non-relevant diversity, the relevant diversity enables the group companies to adjust its earnings upwards through accrual-based earnings management. Non-relevant diversity allows the group to adjust its earnings through real earnings management. This study also found that if the group companies current year’s financial statements are checked by an expert auditor, the industry expert constrains the use of accrual-based earnings management which cause companies to switch to real earnings management.

目錄
第壹章 緒論 1
第貳章 文獻探討與假說發展 6
第一節 集團企業概述與產業多樣化-績效之關聯性 6
第二節 盈餘管理 10
第三節 審計產業專家 15
第參章 研究方法 17
第一節 研究架構 17
第二節 研究模型與變數衡量	17
第三節 樣本選取與資料來源	28
第肆章 實證結果與分析 30
第一節 敘述性統計 30
第二節 相關係數分析 33
第三節 迴歸結果分析 35
第四節 敏感性分析 44
第五節 其他分析 47
第伍章 結論與建議 51
參考文獻 53
附錄一 60
附錄二 61

圖目錄
圖1 1　IFRS實施前後報表揭露形式對照圖	3
圖1 2　研究流程圖	5
圖3 1　研究架構圖	17

表目錄
表3-1 樣本分布表 29
表4-1 敘述性統計及t檢定結果 31
表4-2 Pearson相關係數分析 34
表4-3 產業多樣性對裁決性應計數絕對值與實質盈餘管理迴歸結果 37
表4-4 區分盈餘調高與盈餘調低裁決性應計數迴歸結果 38
表4-5 區分異常營運現金流量、製造成本、裁決性費用迴歸結果 39
表4-6 產業專家與多樣化對裁決性應計數絕對值與實質盈餘管理迴歸結果41
表4-7 產業專家與盈餘調高、盈餘調低裁決性應計數迴歸結果 42
表4-8 產業專家與異常營運現金流量、製造成本、裁決性費用迴歸結果	43
表4-9 以銷貨收入總和衡量產業專家之敏感性分析 45
表4-10 以銷貨收入總和衡量產業專家之敏感性分析 46
表4-11 以銷貨收入總和衡量產業專家之敏感性分析 47
表4-12 產業關聯度與裁決性應計數盈餘管理 49
表4-13 產業關聯度與實質盈餘管理 50

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