This research mainly is inquire into Taiwan listed companies, making use of discretionary accruals, real activities and diversification to manage earnings while facing to loss in business threshold.

• 中文摘要本研究主要系探讨国内上市公司，面临亏损门槛时，利用裁决性应计项目、实质交易操作、转投资行为进行盈馀管理之情形。