本研究以1995至2004年國內曾重編財務報表之公司為研究對象，首先從重編之原因、性質與重大性分析國內企業財報重編行為，再依據重編發起者將重編樣本分為由證期局要求之強制重編與公司自行重編兩類型，探討兩類重編在重編事項特性上之差異性，並進一步分析盈餘管理誘因、治理環境特性與重編類型之關聯性。 分析國內重編事件之結果顯示，強制重編樣本在收入/利得認列、關係人交易及舞弊等盈餘管理動機較強之重編原因上，重編頻率明顯高於自行重編樣本，且在重編性質及重大性上較自行重編來得重大。 重編類型與重編事項特性之分析結果發現，相較於自行重編事件樣本，強制重編事件樣本高估營收成長率之情形較嚴重、重編影響報表期數較多、重編期間較長、重編多屬於核心事項/科目且重編對稅後淨利金額調整之影響較重大。 探討盈餘管理誘因、治理環境特性與重編類型關聯性之實證顯示，盈餘管理動機(小額正盈餘及負債條款限制)愈強、內部治理環境(最終控制者之盈餘分配權愈低、控制權偏離程度愈大)愈差、非由五大會計師事務所簽證之公司，將來發生強制重編之機率愈高。 / This thesis examines the behavior of a sample of Taiwanese companies that restated their financial statements over the period of 1995 to 2004. The reasons, properties and the materiality of the restatements are first analyzed. By separating the firms into a mandatory (the restatements are enforced by the Securities and Future Bureau) and a voluntary (initiated by firms themselves) subgroups, this thesis further explores the difference in characteristics, motivations for earnings management, and governance structure between these two restatement subgroups. The results indicate that mandatory restatements focus more on revenue recognition, related-party transactions and fraud, reasons concerned with higher motivations for earnings management. As compared to voluntary restatements, the mandatory restatements are more sever in terms of property and materiality. With respect to the difference in characteristics, the results suggest that compared to voluntary restatements, mandatory restatements involve more with overstatement of growth in sales revenue and financial statements, more core events or accounts, longer restatement period and result in more adjustments in net income. The findings also indicate that firms with higher motivations for earnings management, poorer internal governance, and audited by non-big 5 auditors are found to have higher probability of confronting mandatory restatements in the future.