本研究係探討衍生性金融商品(Derivatives Financial Instrument)操作對銀行產業盈餘管理(Earnings Management)決策之影響。以國內上市上櫃銀行作為研究對象，採用2000年第2季至2010年第4季間季資料，本文實證結果發現，衍生性金融商品與銀行業盈餘有正向影響，顯示衍生性金融商品可作為盈餘管理工具，而盈餘管理工具間衍生性金融商品與裁決性壞帳費用之關係，交易目的與非交易目會有不同的影響，具體而言，基於交易目的操作衍生性金融商品整體上與裁決性壞帳呈現顯著負向(替代)關係，而非交易目的操作則與裁決性壞帳並未有顯著負向關係，顯示出銀行業操作衍生性金融商品的程度會影響盈餘管理決策。 This study investigates whether derivatives financial instrument influences earnings management in the banking industry. Using data collected from Taiwan listed banks spanning the second quarter in 2000 to the fourth quarter in 2010, we thus test the influence implementing derivatives has on earnings management. Empirical results show that trading derivatives positively influence earning. we also find that significant negatively correlation between trading derivatives and discretionary bad debt. Also , insignificant correlation influence between non-trading derivatives and discretionary bad debt. As a whole, varying derivative implementation in the banking industry yields equally different results.
