近年來台灣企業發展甚為迅速，集團化逐漸取代單一企業成為企業經營型態主流，因此編製母子公司合併報表之需求更為殷切，我國財務會計研究發展基金會順應商業發展所需，於2004年12月9日完成第七號公報首次修訂，合併報表編製規範因而有了重大變革。本研究欲探討合併報表與母公司個體財務報表二者提供資訊所估計之裁決性應計數、實質交易盈餘管理與關係人交易是否不同；另外，亦藉由七號公報修訂之時點，觀察裁決性應計數、實質交易盈餘管理與關係人交易程度是否隨公報修訂對於公司合併報表編製範圍影響程度而改變。
研究結果顯示，母公司個體財務報表呈現之實質交易盈餘管理程度，較合併報表為大；而應計數盈餘管理則不受公報類型不同而有所影響。針對新七號公報修訂時點之影響來看，公報修訂後合併報表估計之實質交易盈餘管理程度，隨著公報修訂對合併報表編製範圍影響程度減少，而合併報表與母公司個體財務報表中應計數盈餘管理程度則較公報修訂前增加。關係人交易部份，顯示相較於母公司個體財務報表下，合併報表之關係人交易顯著減少；新七號公報修訂後合併報表所呈現關係人交易增加，但關係人交易隨著合併報表編製範圍的影響程度而減少。

Recently, business groups are gradually replacing single business enterprises in Taiwan, so the demand of consolidated financial report is greater than before. For response to the business development, the amendment of SFAS No.7 was completed on December 9, 2004 in Taiwan. This study investigate whether the discretionary accruals, real earnings management and related party transactions are estimated difference on the basis of the information provided respectively between consolidated financial report and parent financial report. Furthermore, this study also examine whether discretionary accruals, real earnings management and related party transactions will change along with the impact of the amendment of No.7.
The results show that the extent of real earnings management estimated from parent financial report is greater than the extent from consolidated financial report, while discretionary accruals earnings management is not apparently different. However, after amending SFAS No.7, the extent of real earnings management estimated from consolidated financial statements becomes fewer by changing along with the impact, but the extent of discretionary accruals earnings management estimated from parent and consolidated financial report is greater. Related party transactions estimated from consolidated financial statements are less than the transactions estimated from parent financial report. Related party transactions significantly increased after the amendment of SFAS No.7, but the related party transactions reduced by changing along with the impact.

目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 5
第二章 文獻探討 7
第一節 合併報表會計準則之發展及相關法令及盈餘管理 7
第二節 合併報表與盈餘管理相關文獻之探討 13
第三章 研究方法 19
第一節 研究假說建立 19
第二節 研究設計與變數衡量 22
第三節 實證模型與檢定方法 29
第四節 資料來源與選樣標準 32
第四章 實證結果分析 34
第一節 基本敘述性統計 34
第二節 迴歸分析結果 43
第三節 敏感性測試 50
第五章 結論與建議 66
第一節 研究結論 66
第二節 研究限制 68
第三節 研究建議 69
參考文獻 70

表目錄
表3-1 合併報表樣本篩選過程 33
表3-2 母公司個體財務報表樣本篩選過程 33
表4-1 樣本與公司產業分布情形 36
表4-2 敘述性統計總表 37
表4-3 合併報表變數敘述性統計 38
表4-4 個體財務報表變數敘述性統計 39
表4-5 相關係數矩陣 41
表4-6 模型一之迴歸分析結果 (應變數為│AM│) 45
表4-7 模型一之迴歸分析結果 (應變數為│RM│) 47
表4-8 模型二之迴歸分析結果 49
表4-9 模型一公報修訂影響程度改以 衡量(應變數│AM│) 51
表4-10 模型一公報修訂影響程度改以 衡量(應變數│RM│) 52
表4-11 模型一公報修訂影響程度改以 衡量(應變數│AM│) 55
表4-12 模型一公報修訂影響程度改以 衡量(應變數│RM│) 56
表4-13 模型二公報修訂影響程度改以 衡量 58
表4-14 模型二公報修訂影響程度改以 衡量 60
表4-15 模型二以不同關係人交易變數為應變數之迴歸分析結果 62
表4-16 模型二以不同關係人交易變數為應變數之迴歸分析結果(續) 64

圖目錄
圖1-1 研究流程 6

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