因為台灣於2013年開始採用國際會計準則，本研究以2013年第一季擷取至2015年第四季止的上市上櫃公司為樣本，以McVay (2006)與Fan et al. (2010)為研究架構，探討公司是否利用損益表的分類移轉來達成營業利益管理，其中主要剖析公司「非預期營業外損益」與「其他收益及費損」之關係，研究結果證實公司管理階層若為達成不易被察覺之營業利益管理，比起將損益表中屬於營業內之其他費損向下挪移至營業外之其他費損，其大多會將損益表中屬於營業外損益之其他收益向上挪移至營業內損益之其他收益。

Since Taiwan started to adopt the International Financial Reporting Standards in 2013, this paper examines Taiwan’s public companies from the first quarter of 2013 to the fourth quarter of 2015. Following McVay (2006) and Fan et al. (2010), the study examines whether public companies use the classification of items within income statements as an earnings management tool, and transfers non-operating income to operating income in order to achieve the operating income management. This work thus, mainly investigates the relationship between “unexpected non-operating income and losses” and “other income and expenses”. We find that it is not easy to identify operating income management, compared to transferring operating other expenses to non-operating other expenses, and that public companies would like to transfer non-operating other income to operating other income.

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