| Summary: | 碩士 === 中國文化大學 === 會計研究所 === 90 === The sample of this study included continuous two fiscal year deficit corporation which were included in special treatment corporation and continuous three year deficit particular transfer corporation in 1998,1999 and 2000 in order to observe the opportunity and tools of earning management.
When the sample data was normal distribution, I used paired T test of parametric test to testify my hypothesis. When the sample data was abnormal distribution, I used Wilcoxon Signed-Rank test of nonparametric test to testify my hypothesis.
According to the result of hypothesis testimony. Around the corporation was included in special treatment corporation, corporation manager common prefer to use extraordinary income items, gain or loss on disposal of asset and sundries income to manage earning, but apparently manager did not use individual operation items to manage earning. In addition, after corporation was included in special treatment corporation, corporation manager may have no ability or will to use related tools to manage earning. Furthermore, when corporation changed from deficit to surplus, manager did not use related tools to add corporation earning. The reason of the result was manager who may had proceeded earning management one year ago lacked the ability to use extraordinary income items, gain or loss on disposal of asset and sundries income to manage earning. And perhaps after corporation changed from deficit to surplus, the operation situation had been improved and there had no motives to proceed earning management.
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