本研究利用台灣在這二十二年間，由以美國會計準則為依歸，至1999年後向國際財務報導準則聚合的自然實驗背景，檢測配合原則運用程度是否改變，以瞭解損益表之資訊品質在採用國際財務報導準則前後之變化。沿用Dichev and Tang (2008) 之實證模型，結果顯示，我國大型公司採行配合原則之程度，在向國際財務報導準則聚合前後，並無顯著差異。惟進一步將費用拆解成銷貨成本、營業費用、特殊項目與其他非營業費用，發現特殊項目與收入之間的關聯性於聚合國際財務報導準則後下降，惟其權重偏小且變化不大，因而整體配合程度未受到重大影響。綜合上述，我國大型公司採行配合原則之程度並未因向國際財務報導準則聚合而下降，亦可推論就配合原則觀點，損益表之資訊品質應無逐年降低之疑慮。

In Taiwan, the shift from U.S. GAAP- to IFRS-orientation after 1999 provides a natural context for assessing the potential worsening matching. Following the empirical specification in Dichev and Tang (2008), this study shows that, for Taiwan's firms, the association between contemporaneous revenues and expenses does not significantly change after the convergence to IFRS. After partitioning total expenses into costs of goods sold, operating expenses, special items and other non-operating expenses, the findings show a decrease in the association between special items and revenues from pre - to post-convergence period, but either the change in the weight of special items from pre- to post-convergence period is very small or the weight is low in both periods. Collectively, the combined evidence gives no indication of the potential deteriorating matching due to the convergence with IFRS regime, and hence, the claims that the income statement has lost its quality may be premature.