| 摘要: | 近年來國內發生的食品安全風暴，引起國內各界開始重視食品安全問題的重要性，也引起了本研究探討食品產業的動機，知名食品業相繼爆發了內線交易及假油等醜聞，因此本研究探討食品產業的資訊揭露及盈餘管理的狀況。
本研究以 2010 年至 2014 年台灣上市櫃食品公司為樣本，利用 SPSS 進行研究 模型設計並加以實證分析。結果發現，食品產業中資訊揭露較差的公司其盈餘管理 的程度較高，本研究也發現兩者間之相關性為顯著負相關，亦即表示食品產業中資 訊揭露越高之公司較不會進行盈餘管理。
Taiwan has happened a series of serious food safety events in the recent years. It draws attention of the importance on food safety. It also triggers this research motive on food industry. In addition, the food industry also broke out the fraud of inside trading and cooking oil scandal. Therefore, this research aims to explore the relation-ship between information disclosure and earnings management in food industry.
This research adopts samples of listed food companies in Taiwan from 2010 to 2014. It has applied SPSS to design models and conduct empirical analyses. The re-search found that food industry the worse of information disclosure is, the higher degree of earnings management will be. Meanwhile, the research also found that correlation between information disclosure and earnings management is significantly negative cor-related. It means that food industry the better information disclosure is, the less degree earnings management will be. |
