摘 要 本研究針對我國電子及設備周邊產業，進行盈餘品質及成本僵固性之探討，參考Anderson et al.(2003)建立實證模型，並以裁決性應計數及重編財務報表作為盈餘品質之代理變數。實證有兩項主要結果：1. 全部358筆樣本的部分，在2010-2015年間，上市公司電子及設備周邊產業並不存在成本僵固性的問題。2. 進一步將樣本依據盈餘品質分組後，重新分析與比較發現，盈餘品質愈差者，才具有成本僵固性；反之，盈餘品質愈佳者，則不具有成本僵固性。 AbstractThis study focuses on the relationship between earnings quality and cost stickiness for Taiwan's electronics companies and equipment surrounding industries. Accouring to Anderson et al. (2003), the empirical model is established. The discretionary accruals and financial statement restatements are employed as proxies of the quality earnings quality. Two main results are as below:A. The electronics companies and equipment surrounding industries do not have the cost stickiness effect on all 358 samples from 2011-2015.B. After re-grouping the samples by earnings quality, the result is only the worse earnings quality sub-samples has cost stickiness effect, otherwise the better earnings quality samples won't have this effect.