本研究主要在於探討企業策略對盈餘品質之影響，研究中以2017-2021年，台灣上市(櫃)非金融公司為研究對象。實證結果指出，策略分數與異常應計數絕對值呈正向關係，顯示進取策略公司較會採用應計數方法調整盈餘。另策略分數與實質盈餘管理絕對值呈正向關係，顯示進取策略公司有較多之實質盈餘管理活動。此實證結果表示，進取策略公司有較高之盈餘管理行為，有較低之盈餘品質。
This study examines the impact of business strategy on earnings quality using non-financial firms trading in the Taiwan Stock Exchange and Taipei Stock Exchange in the period from 2017 to 2021. The results show that strategy score is positively associated with the absolute value of abnormal accruals, indicating that firms adopting aggressive strategy have more behavior of using accounting accruals to adjust reported earnings. In addition,strategy score is positively related to the absolute value of abnormal real earnings management, indicating that aggressors have more behavior of adjusting reported earnings via real activities. The findings suggest that aggressors engage in more earnings management activities and have poorer quality of earnings.
