本研究旨在探討2009年1月1日起適用之財務會計準則第十號公報之修正，是否影響企業使用盈餘管理的方式。實證樣本包含實施公報前(2004年至2007年)與實施公報後(2009年至2012年)之所有一般產業之上市與上櫃公司共9,560筆觀察值。實證結果發現，十號公報修訂後，應計項目與實質盈餘管理的使用程度增加，顯示修訂十號公報後，企業使用較多的應計項目與實質盈餘管理來達成盈餘目標，本研究也發現，修訂十號公報後應計項目與實質盈餘管理呈互補關係，顯示企業同時進行應計項目與實質盈餘管理。

This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the way that firms use of earnings management. The empirical sample consists of 9,560 firm-year observations for firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004 to 2012. The empirical result shows: The level of accrual-based and real earnings management increased after the revised SFAS No. 10. The study suggests that after the revised SFAS No. 10, firms used more accrual-based and real earnings management to achieved earnings target. The study also finds that after the revised SFAS No. 10, the accrual-based and real earnings management present complementary relationship, suggesting that firms engage in earnings management not only accrual-based but also real earnings management.

第壹章　緒論 1
第一節　研究背景及動機 1
第二節　研究目的 4
第三節　論文架構 5
第貳章　文獻探討 6
第一節　存貨十號公報 6
第二節　應計項目盈餘管理 9
第三節　實質盈餘管理 15
第四節　存貨相關之盈餘管理 19
第參章　研究方法 20
第一節　研究假說 20
第二節　資料來源與樣本說明 23
第三節　變數定義與衡量 24
第四節　實證模型 30
第肆章　實證結果與分析 32
第一節　敘述性統計 32
第二節　相關係數分析 37
第三節　迴歸結果 40
第伍章　結論與建議 53
第一節　研究結論 53
第二節　研究限制 55
第三節　研究建議 56
參考文獻 57
 
表目錄
表1樣本分布及敘述性統計 35
表2相關係數表(N=9,560) 39
表3迴歸結果_裁決值裁決應計數(N=9,560) 43
表4迴歸結果_向上調整之盈餘管理(N=4,500) 46
表5迴歸結果_向下調整之盈餘管理(N=5,060) 49
表6迴歸結果_實質盈餘管理(N=9,560) 52
 
圖目錄
圖1研究架構圖 5

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