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題名:現金股利、證券暨期貨交易所得及土地交易所得免稅對盈餘管理之影響--臺灣上市公司實證研究
書刊名:管理科學研究
作者:蔡慧芳王銘駿 引用關係
作者(外文):Tsai, Huey-FangWang, Ming-Chun
出版日期:2007
卷期:4:1
頁次:頁1-22
主題關鍵詞:盈餘管理永久性差異現金股利證券暨期貨交易所得土地交易所得Earnings managementPermanent book-tax differencesCash dividendsCapital gains on stock and futuresLand capital gains
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(1) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:63
  • 點閱點閱:18
本文結合所得稅與盈餘管理,延伸現行稅法中現金股利收入、證券暨期貨交易所得及土地交易所得免稅等永久性財稅差異在盈餘管理研究領域的文獻。本文以手收集台灣上市公司年報中附註所揭露的永久性所得稅影響數為調查樣本,進行平均數t檢定、相關性分析與複迴歸分析。研究發現企業會藉由現金股利收入及土地交易所得免稅之永久性所得稅差異作為盈餘管理工具,分群檢測結果發現電子業、非集團化企業與規模較小的企業較具顯著水準。本文對盈餘管理與永久性財稅差異研究領域的實證文獻有貢獻。
期刊論文
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15.Holland, K.、Jackson, R. H.(2004)。Earnings Management and Deferred Tax。Accounting and Business Research,34(2),101-123。  new window
16.Trueman, B.、Titman, S.、Newman, P.(1988)。Discussion of An explanation for accounting income smoothing。Journal of Accounting Research,26(3),127-139。  new window
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30.陳明進(20030100)。我國租稅優惠對營利事業租稅負擔之影響。管理評論,22(1),127-151。new window  延伸查詢new window
31.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy,16(1),1-34。  new window
32.Manzon, Gil B.、Smith, W. Robert(1994)。The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates。Journal of Accounting and Public Policy,13(4),349-362。  new window
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34.Shevlin, Terry、Porter, Sue(1992)。The Corporate Tax Comeback in 1987: Some Further Evidence。The Journal of the American Taxation Association,14(1),58-79。  new window
35.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
36.Chang, Sea C.、Hong, Jaebum(2000)。Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions。Academy of Management Journal,43(3),429-448。  new window
37.Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review,78(2),491-521。  new window
38.Phillips, John D.、Pincus, Morton、Rego, Sonja Olhoft、Wan, Huishan(2004)。Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities。The Journal of the American Taxation Association,26(S1),43-66。  new window
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圖書
1.中華徵信所企業股份有限公司(2002)。台灣地區企業集團研究。台北:中華徵信所企業股份有限公司。  延伸查詢new window
 
 
 
 
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