本研究旨在分析公司管理階層是否藉由遞延所得稅費用/利益及其組成等裁量性會計項目進行盈餘管理。有別於過去國內外文獻大多著重於遞延所得稅資產之備抵評價科目，本研究從財稅差異的角度出發，探應時間性差異背後所隱含的盈餘管理動機。在控制相關科目之非裁量性部分後，實證結果發現，遞延所得稅費用與企業稅前盈餘的變動額具有顯著的正向關係，顯示企業稅前盈餘之變動額愈大者，裁量性遞延所得稅費用的金額愈多；另外，公司真正利用遞延所得稅費用/利益進行盈餘管理的部份，並非從遞延所得稅資產之備抵評價科目著手，而是依據會計與稅法規範之寬鬆不同，從企業收入與費用認列的時間點上加以操弄。

The main purpose of this study is to analyze whether managers of the listed companies in Taiwan use deferred incorme tax expenses/benefits and its components to mange their firm’s reported earnings. Different from piror researches, which emphasize on the discussion of the valuation of allowance for deerred tax assets as a tool in earnings management, we broaden the research scope on the timing differences between financial income and taxable income, using deferred income tax expenses as a proxy to discuss the behavior of earnings management. After controlling the non-discretionary part of deferried income tax expenses, the empirical result shows that there is a significant positive relation between discretioinary deferred income tax expenses and changes in earnings before income tax. Insteade of using the valuation of aloowance for deferred tax assets to amange income, our results provide evidence that firms smooth their income through deferred income tax expenses. Form different reporting rules under genrally accepted accounting principles and tax laws, enterprises mange book income thorugh the time of recognition point of incomes and expenses.