本文首先依循Basu（1997）實證模型為基礎，接著將此實證模型做一些變化。本研究使用台灣自2006年至2014年上市櫃公司為樣本，採用配對樣本法及迴歸探討財務報表重編與會計穩健性之關聯性。實證結果發現重編公司相較於未重編公司的會計穩健程度較大，且證管會強制重編公司相較於其他未發生及已發生財報重編公司的盈餘穩健程度亦較大。最後，將未強制重編公司與證管會強制重編公司做比較，發現證管會強制重編公司相較於未強制重編公司擁有更高的會計穩健性。 本研究提供台灣上市櫃公司有關財務報表重編與會計穩健性關聯之證據，可做為未來研究者探討之基礎。 ;First, the author followed Basu (1997) empirical model, then did some changes on it. The author studied the firms from 2006 to 2014 in Taiwan stock market, and used a matched-sample and regression analysis to investigate the relevance between financial restatement and accounting conservatism. The empirical results showed that accounting conservatism was positively related to the restatement firms, and the firms which Securities & Futures Institute requested the restatement also had positively related to accounting conservatism. Finally, we found the firms which Securities & Futures Institute requested the restatement tended to have more accounting conservatism than the other firms. The results provided evidences on the relevance between financial restatement and accounting conservatism. They can also be used as the basis to study further for researchers.
