國際思潮漸起，一套廣為接受之高品質財務報導準則遂油然而生，在台灣企業紛紛赴海外投資之際，勢必面臨接軌國際會計準則之考驗。本研究欲檢視國際會計準則於台灣資本市場之採用是否與較高的會計品質相關，主要將我國自採用GAAP至接軌國際會計準則之期間分為三段（1997~1998、1999~2007、2008），針對財務報表之盈餘管理程度、損失認列及時性、市場價值與會計資訊的關聯性評估會計品質之高低。
本研究結果如下，首先在盈餘管理部分，採GAAP時期之財務報表較具有盈餘平穩化現象，逐漸與國際會計準則接軌後，盈餘平穩化程度降低；評估目標盈餘部分，衡量指標（SPOS）方向正確，雖不顯著但仍可說明採用國際會計準則較無趨向特定盈餘的現象。再者，損失認列及時性部分，顯示採用國際會計準則較有及時認列損失之特性，較無遞延損失之現象，惟其結果亦不顯著。最後在價值攸關性的部分，實證結果指出接軌（採用）國際會計準則期間帳面價值與每股盈餘對股價之解釋能力較高。綜上所述，三項衡量會計品質之指標皆提供採用國際會計準則期間編製之財務報表，其會計資訊品質較高之證據。

關鍵字：盈餘管理、國際會計準則、會計品質

The purpose of this study is to investigate whether the accounting quality improves after adopting International Financial Reporting Standards（IFRSs）in Taiwan. We divide the period from adopting GAAP to converging IFRSs into three sections（1997~1998、1999~2007、2008） and group our measures of accounting quality into three categories：earning management, timely loss recognition and value relevance. We use these measures to determine the accounting quality.
We find that IFRSs adoption evidence less earning smoothing, less small positive net income, more timely loss recognition and more value relevance of accounting data than GAAP adoption.
In sum, three indicators of weighing accounting quality all offer the evidence that the financial reporting system of adopting IFRSs provides information with higher quality.

Keywords：Earning Management; International Financial Reporting Standards; Accounting quality

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