2005年1月歐盟開始強制所有在歐盟證券交易所上市之公司須依國際財務報導準則編製財務報表，國際上亦紛紛將各國之會計準則朝向國際財務報導準則接軌，為了探討採用國際財務報導準則是否能有助於提升財報透明性、可比較性、提高市場流動性及降低資本，國外已有很多學者以不同角度探討IFRS對財報品質之影響。

本研究以2010年到2013年之上市、上櫃企業為樣本，納入所有產業(排除金融業)，以國際財務報導準則(簡稱IFRS)在實施前(2010年至2011年)及實施後(2012年及2013年)裁決性應計項目有無發生變化，來探討台灣在實施IFRS之後盈餘管理之程度有無發生改變。本研究發現裁決性應計項目之金額於實施IFRS之後顯著降低，為了瞭解裁決性空間之縮限是否會影響裁決性項目與股票報酬之攸關性，故觀察盈餘反應係數(Earnings Response Coefficient)在IFRS實施之後的變化。結果發現裁決性應計數與股票報酬之關聯性於IFRS實施後增強，故台灣在採用IFRS之後，財務報表之盈餘品質提升。

Since January 1, 2005, all listed companies in the European Union were required to publish their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). The increasing globalization of capital markets has made convergence of financial reporting standards become an important and urgent issue. Starting in 2013, all listed firms in Taiwan are required to adopt IFRS to prepare their financial statements. This provides researchers a great opportunity to investigate whether IFRS can improve the earnings quality. I first examine whether the extent of earnings management change after the enforcement of IFRS. Next, I investigate this change , if any, will improve or impair earnings quality, as proxied by earnings response coefficient.
The sample is composed of companies listed on the Taiwan Stock Exchange (TWSE) and Over-the-counter (OTC) markets from 2010 to 2013. I find that IFRS impose a significant constraint on earnings management. That is, companies engage in earnings management to a less extent after 2013. Further, I find that the relationship between discretionary accruals and stock return is greater in the post-IFRS period. The finding suggests that after the mandatory adoption of IFRS in Taiwan is associated with higher earnings quality.

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