Abstract: | 本研究的目的是探討台灣在實施國際財務報導準則第15號 (IFRS 15)之後是否影響企業採用裁決性應計數與實質盈餘管理方式,並檢測對不同產業之差異性。
本研究以2015年至2020年電信業、建材營造業、製造業與工業用品業、生技醫療業及科技業之上市櫃公司為研究對象,比較實施IFRS 15前(2015年至2017年)及實施IFRS 15後(2018年至2020年)之裁決性應計數與實質盈餘管理有無發生變化。本研究發現裁決性應計數及實質盈餘管理於實施IFRS 15之後無顯著影響,若以各別產業進行迴歸分析,實證結果表示生技醫療業及製造業與工業用品業之裁決性應計數降低較為顯著,電信業則顯著增加裁決性應計數;而建材營造業則顯著減少實質盈餘管理。因此推論台灣實施IFRS 15後,將改變企業進行盈餘管理之方式。
The purpose of this study is to investigate whether the implementation of International Financial Reporting Standard 15 (IFRS 15) in Taiwan will affect the use of discretionary accruals and real deals to manage earnings, and to examine the differences across industries.
This study uses the listed companies from 2015 to 2020 in the telecommunications industry, construction industry, manufacturing industry, biotechnology medical industry, and technology industry as our sample, and compares the discretionary accruals and real earnings management between the pre-IFRS 15 (2015-2017) and the post-IFRS 15 (2018-2020). This study finds that the discretional accruals and real earnings management do not be affected by the implementation of IFRS 15. When we carry out the regression analysis by each industry, the empirical results show that the discretionary accruals of the biotechnology medical industry and the manufacturing industry have decreased significantly, and discretionary accruals of the telecommunications industry has increased significantly. However, the construction industry has reduced the use of real earnings management. Therefore, it is inferred that after the implementation of IFRS 15 in Taiwan, the number of enterprises will change the methods to manage earnings. |