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題名：Determinants and Value Relevance of the Valuation Allowance of Deferred Tax Assets: Empirical Evidence in the Taiwan Stock Exchange
書刊名：中華會計學刊
作者：吳清在 引用關係／林松宏
作者(外文)：Wu, Tsing-zai／Lin, Song-horng
出版日期：2003
卷期：3:2
頁次：頁201-236
主題關鍵詞：備抵評價；盈餘管理；價值攸關性；Valuaton allowance of deferred tax assets；Earnings management；Value relevance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(11) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:11
  • 共同引用共同引用:40
  • 點閱點閱:18
期刊論文
1.張仲岳、梁鈺涓(20010700)。所得稅暨退休金會計準則公報攸關性資訊品質之探討。會計評論，33，27-55。new window  延伸查詢new window
2.Amir, E.、Kirschenheiter, M.、Willard, K.(1997)。The valuation of deferred taxes。Contemporary Accounting Research，14(4)，597-622。  new window
3.Ayers, Benjamin C.(1998)。Deferred Tax Accounting under SFAS No. 109: An Empirical Investigation of Its Incremental Value-relevance Relative to APB No.11。The Accounting Review，73(2)，195-212。  new window
4.Amoako-Adu, B.、Rashid, M.、Stebbins, M.(1992)。Capital gains tax and equity values: Empirical test of stock price reaction to the introduction and reduction of capital gains tax exemption。Journal of Banking and Finance，16(2)，275-287。  new window
5.Visvanathan, G.(1998)。Deferred tax valuation allowances and earnings management。Journal of Financial Statement Analysis，3，6-15。  new window
6.Behn, B. K.、Eaton, T. V.、Williams, J. R.(1998)。The determinants of the deferred tax allowance account Under SFAS No. 109。Accounting Horizons，12，63-78。  new window
7.Beidleman, C. R.(1973)。Income Smoothing: The Role of Management。The Accounting Review，48(4)，653-667。  new window
8.Miller, Gregory S.、Skinner, Douglas J.(1998)。Determinants of the Valuation Allowance for Deferred Tax Assets under SFAS No.109。The Accounting Review，73(2)，213-233。  new window
9.Amoako-Adu, Ben(1983)。Corporate valuation and personal taxes: Extension and application to Canada。The Financial Review，18(4)，281-291。  new window
10.Aharony, J.、Lin, C.、Loel, M.(1993)。Initial public offerings, accounting choice and earnings management。Contemporary Accounting Research，10，61-81。  new window
11.Bartov, E.(1993)。The timing of asset sales and earnings manipulations。The Accounting Review，50，840-855。  new window
12.Chi, W. J.、Yu, H. C.、Hsu, C. Y.(2003)。The nature of corporate tax expense under full imputation tax regime: A test of functional fixation。Journal of Business Finance and Accounting，30(3/4)，589-618。  new window
13.DeAngelo, L. E.(1984)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，59，177-198。  new window
14.Dhaliwal, D.(1980)。The effect of the firm'€™s capital structure on the choice of accounting methods。The Accounting Review，55，78-84。  new window
15.Friedlan, J. M.(1992)。Accounting choice by issuers of initial public offering。Contemporary Accounting Research，9，1-31。  new window
16.Gujarathi, M. R.、Hoskin, R. E.(1992)。Evidence of earnings management by the early adoption of SFAS No. 96。Accounting Horizons，6，18-31。  new window
17.蘇慈玲(1995)。所得稅會計處理準則適用之探討。會計師會訊，17-20。  延伸查詢new window
18.徐景亮(19921200)。美國新所得稅會計處理準則--APBO11、SEAS96、SFAS109評析。會計研究月刊，87，107-115。  延伸查詢new window
19.徐景亮(19930100)。美國新所得稅會計處理準則--APBO11、SEAS96、SFAS109評析。會計研究月刊，88，51-57。  延伸查詢new window
20.徐景亮(19930200)。美國新所得稅會計處理準則--APBO11、SEAS96、SFAS109評析。會計研究月刊，89，146-151。  延伸查詢new window
21.Zhang, L.(1995)。Accounting treatment when applying the new SFAS No. 22 for the first time。會計師會訊，1-7。  new window
22.Chaney, Paul K.、Jeter, Debra C.(1994)。The Effect of Deferred Taxes on Security Price。Journal of Accounting, Auditing & Finance，9(1)，91-116。  new window
23.陳志愷(19950900)。所得稅會計面面觀。主計月報，80(3)=477，41-46。  延伸查詢new window
24.Comiskey, E. A.、Mulford, C. W.(1994)。Evaluating Deferred-tax Assets: Some Guidance for Lenders。Commercial Lending Review，9，12-25。  new window
25.Givoly, D.、Hayn, C.(1992)。The valuation of the deferred tax liability: Evidence from the stock market。The Accounting Review，67(2)，394-410。  new window
26.Hagerman, Robert L.、Zmijewski, Mark E.(1979)。Some economic determinants of accounting policy choice。Journal of Accounting and Economics，1(2)，141-161。  new window
27.Zmijewski, M. E.、Hagerman, R. L.(1981)。An Income Strategy Approach to the Positive Theory of Accounting Standard Setting Choice。Journal of Accounting and Economics，3(2)，129-149。  new window
28.Hepworth, S. R.(1953)。Smoothing Periodic Income。The Accounting Review，28(1)，32-39。  new window
29.許崇源(19970200)。經濟環境複雜迭變 會計原則彈性因應--營利事業所得稅會計處理之回顧與展望。會計研究月刊，135，35-40。  延伸查詢new window
30.許崇源(20000300)。兩稅合一制對我國營利事業所得稅會計處理及投資人財務報表使用之影響。會計研究月刊，172，49-59。  延伸查詢new window
31.Landsman, W. R.(1986)。An Empirical Investigation of Pension Fund Property Rights。The Accounting Review，61(4)，662-691。  new window
32.Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research，26(Supplement)，127-139。  new window
33.Hand, J. R. M.(1989)。Did Firms Undertake Debt-Equity Swaps for An Accounting Paper Profit or True Financial Gain?。The Accounting Review，64(4)，587-623。  new window
34.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review，62(2)，358-377。  new window
35.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
36.許崇源、俞洪昭、洪盈斌、戚務君(20000400)。兩稅合一制度對公司屬性與股票報酬關聯性之影響。會計評論，32，81-101。new window  延伸查詢new window
37.黃瑞靜、徐守德、廖四郎(20010400)。兩稅合一對公司價值、股利政策與資本結構之影響--動態資本結構模型之應用與臺灣產業的實証研究。管理評論，20(2)，55-86。new window  延伸查詢new window
38.Healy, P. M.(1985)。The Effect of Bonus Schemes on Accounting Decision。Journal of Accounting and Economics，7(1-3)，85-107。  new window
39.Petree, T. R.、Gregory, G. J.、Vitray, R. J.(199503)。Evaluating Deferred Tax Assets。Journal of Accountancy，179，71-77。  new window
40.Peavey, D. E.、Nurnberg, H.(1993)。FASB 109: Auditing Considerations of Deferred Tax Assets。Journal of Accountancy，175，77-81。  new window
41.Chandra, U.、Ro, B. T.(1997)。The Association between Deferred Taxes and Common Stock Risk。Journal of Accounting and Public Policy，16，311-333。  new window
會議論文
1.Sun, K. N.(1997)。Review and improvement of the proposal of income tax integration。Integrated Taxes System Conference。China Economic Research Institute。55-106。  new window
2.Wu, T. Z.、Feng, R. J.(2000)。The market reaction and enterprise characteristics under the integrated taxes system。2000 Symposium of Asian and Pacific Accounting and financial research。  new window
研究報告
1.Lu, J.(2000)。The valuation allowance for deferred tax assets and earnings management。University of Southern California。  new window
2.Bauman, C. C.、Bauman, M. P.(2000)。The deferred tax asset valuation allowance as a strategic accounting choice。Chicago：University of Illinois at Chicago：University of Wisconsin-Milwaukee。  new window
3.Wu, T. Z.、Chen, T. R.、Lin, S. H.(2003)。The association between corporate income tax and stock returns under the 1997 tax reform in Taiwan。National Cheng Kung University。  new window
4.Tse, S.、Holtzman, M.(1995)。The Cross-sectional Valuation of Deferred Income Taxes: Effects of Industry-specific Tax Policies。Austin, TX：University of Texas at Austin。  new window
學位論文
1.孫明德(1998)。兩稅合一對企業財務決策影響之探討(碩士論文)。國立中興大學。  延伸查詢new window
2.陳依依(1999)。遞延所得稅資產評價之實證研究(碩士論文)。國立中正大學。  延伸查詢new window
3.蘇淑美(1997)。所得稅公報對市場效應之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
4.楊惠雅(1991)。跨期間所得稅分攤會計處理之探討(碩士論文)。東吳大學。  延伸查詢new window
5.張慧珊(2002)。兩稅合一制度對於股權評價之影響研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
6.鄭振興(1977)。所得稅分攤問題之研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Cheng, T. W.(2002)。Intermediate Accounting。Taipei。  new window
2.Accounting Research and Development Foundation of the Republic of China(1994)。SFAS No. 22: Accounting for Corporate Income Tax。Taipei：ARDF。  new window
3.Accounting Principles Board(1967)。APB Opinion No. 11: Accounting for Income Taxes。New York, NY：American Institute of Certified Public Accountants。  new window
4.Annual Reports. International Business Machines Corporation (IBM): 1993-1995。Armonk, NY：IBM。  new window
5.Financial Accounting Standards Board(1987)。SFAS No. 96: Accounting for Income Taxes。New York, NY：American Institute of Certified Public Accountants。  new window
6.Financial Accounting Standards Board(1992)。SFAS No. 109: Accounting for Income Taxes。New York, NY：American Institute of Certified Public Accountants。  new window
7.Financial Accounting Standards Board(1985)。SFAC No. 6: Element of Financial Statements。New York, NY：American Institute of Certified Public Accountants。  new window
8.Xu, J. L.(1993)。Interpretations of Taiwan'€™s GAAP。Taipei：Sanmin Books。  new window
9.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
圖書論文
1.Sprouse, R. T.(1966)。The Measurement of Financial Position and Income: Purpose and Procedures。Research in Accounting Measurement。Evanston, III：American Accounting Association。  new window
 
 
 
 
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