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題名：遞延所得稅組成因子價值攸關性之研究：盈餘管理控制觀點
書刊名：證券市場發展季刊
作者：林松宏／林坤霖
作者(外文)：Lin, Song-horng／Lin, Kuen-lin
出版日期：2008
卷期：20:1=77
頁次：頁1-46
主題關鍵詞：遞延所得稅；價值攸關性；增額資訊內涵；盈餘管理；Deffered taxes；Value relevance；Incremental information content；Earnings management
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(2) 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:2
  • 共同引用共同引用:33
  • 點閱點閱:353
期刊論文
1.Amir, E.、Sougiannis, T.(1999)。Analysts' Interpretation and Investors' Valuation of Tax Carry Forwards。Contemporary Accounting Research，16(1)，1-33。  new window
2.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
3.Amir, E.、Kirschenheiter, M.、Willard, K.(1997)。The valuation of deferred taxes。Contemporary Accounting Research，14(4)，597-622。  new window
4.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
5.Barth, M. E.、Beaver, W. H.、Landsman, W.(1996)。Value-relevance of Banks' Fair Value Disclosures under SFAS No. 107。Accounting Review，71(4)，513-537。  new window
6.Leftwich, R.(1981)。Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements。Journal of Accounting and Economics，3(1)，3-36。  new window
7.吳清在、林松宏(20030400)。Determinants and Value Relevance of the Valuation Allowance of Deferred Tax Assets: Empirical Evidence in the Taiwan Stock Exchange。中華會計學刊，3(2)，201-236。new window  new window
8.林松宏、吳清在(20051000)。Components of the Valuation Allowance of Deferred Tax Assets under Taiwan's New Income Tax Accounting。中華會計學刊，6(1)，29-58。new window  new window
9.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
10.Nelson, K. K.(1996)。Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107。The Accounting Review，71(2)，161-182。  new window
11.Yu, H. C.、Chi, W. C.、Hsu, C. Y.(2003)。The nature of corporate income tax under a full imputation tax regime: A test of functional fixation。Journal of Business Finance and Accounting，30，589-619。  new window
12.Eccher, Elizabeth A.、Ramesh, K.、Thiagarajan, S. R.(1996)。Fair value disclosures by bank holding companies。Journal of Accounting & Economics，22(1-3)，79-117。  new window
13.Lo, Kin、Lys, Thomas Z.(2000)。The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications。Journal of Accounting, Auditing and Finance，15(3)，337-367。  new window
14.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
15.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
16.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
17.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics，11(2/3)，117-141。  new window
18.朱立倫(19960200)。Reconsideration for the Relationship between Earnings and Stocks Returns in Taiwan。臺大管理論叢，7(1)，163-185。new window  new window
19.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
20.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(2001)。The relevance of the value relevance literature for financial accounting standard setting: another view。Journal of Accounting and Economics，31(1-3)，77-104。  new window
21.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
22.Kumar, K. R.、Visvanathan, G.(2003)。The information content of the deferred tax valuation allowance。The Accounting Review，78(2)，471-490。  new window
23.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy，81(3)，607-636。  new window
24.Mills, Lillian F.、Newberry, Kaye J.(2001)。The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms。Journal of the American Taxation Association，23(1)，1-19。  new window
25.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
26.Amir, E.、Kirschenheiter, M.、Wilard, K.、Willard, K.(2001)。The Aggregation and Valuation of Deferred Taxes。Review of Accounting Studies，6(2/ 3)，275-297。  new window
27.Lukawitz, J. M.、Manes, R. P.、Schaefer, T. F.(1990)。An Assessment of the Liability Classification of Noncurrent Deferred Taxes。In Advances in Accounting，8，79-95。  new window
28.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
29.Dhaliwal, D.、Trezevant, R. H.、Wilkins, M. S.(2001)。Test of a Deferred Tax Explanation of the Negative Association between the LIFO Reserve and Firm Value。Contemporary Accounting Research，17，41-59。  new window
30.Phillips, J. D.、Pincus, M.、Rego, S. O.、Wan, H.(2004)。Decomposing Changes in Deferred Assets and Liabilities to Isolate Earnings Management Activities。The Journal of the American Taxation Association，26，43-66。  new window
31.Lasman, D. A.、Weil, R. L.(1978)。Adjusting the Debt-equity Ratio。Financial Analysts Journal，34，49-58。  new window
32.Landsman, W.(1986)。An Empiricial Investigation of Pension Fund Property Rights。The Accounting Review，61，662-691。  new window
33.Barth, M.(1991)。Relative Measurement Errors among Alternative Pension Assets and Liability Measures。The Accounting Review，66，433-463。  new window
34.Amir, E.(1993)。The Market Valuation of Accounting Informatio: The Case of Postretirement Benefits Other than Pensions。The Accounting Review，68，703-724。  new window
35.Guenther, D.、Sansing, R. C.(2000)。Valuation of the Firm in the Presence of Temporary Book-tax Differences: The Role of Deferred Tax Assets and Liabilities。The Accounting Review，75，1-12。  new window
36.Frank, M. M.、Rego, S. O.(2006)。Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?。The Journal of the American Taxation Association，28(1)，43-65。  new window
37.Sansing, R.(1998)。Valuing the Deferred Tax Liability。Journal of Accounting Research，36(Autumn)，357-363。  new window
38.Beaver, W.、Dukes, R.(1972)。Interperiod Tax Allocation, Earning Expectations and the Behavior of Security Prices。The Accounting Review，47(2)，320-332。  new window
39.Guenther, D.、Sansing, R. C.(2004)。The Valuation Relevance of Reversing Deferred Tax Liabilities。The Accounting Review，79(2)，437-451。  new window
40.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
41.張力(1995)。首次適用財務會計準則22號公報之處理。會計師會訊，1-7。  延伸查詢new window
會議論文
1.吳清在、馮瑞君(2000)。兩稅合一之市場效應與企業特性。0。310-332。  延伸查詢new window
2.吳清在、林松宏、陳亭如(2004)。兩稅合一是否改變營利事業所得稅之股價攸關性。0。  延伸查詢new window
研究報告
1.Burgstahler, D.、Elliott, W. B.、anlon, M.(2002)。How firms avoid losses: Evidence of use of the net deferred tax asset account。University of Washington。  new window
2.Hite, P. A.、Parry, R. W.(1991)。The Impact of Deferred Taxes on Market Risk and Financial Leverage。Bloomington, IN。  new window
3.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.郭碧雲(1986)。所得稅會計處理之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.張至誼(2001)。遞延所得稅資產評價之盈餘管理探討(碩士論文)。國立臺灣大學。  延伸查詢new window
3.陳依依(1998)。遞延所得稅資產評價之實證研究，0。  延伸查詢new window
4.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
5.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
6.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
7.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
8.黃瑞貞(2000)。兩稅合一對所得稅費用之影響－功能固著假說檢驗，0。  延伸查詢new window
9.林松宏(2004)。遞延所得稅評價之研究，0。new window  延伸查詢new window
10.馮于容(1994)。會計資訊內涵之研究－報酬預測模式與現金流量組成成份之關聯性，0。  延伸查詢new window
圖書
1.Harvey, A. C.(1990)。The Econometric Analysis of Time Series。Cambridge, MA：The MIT Press。  new window
 
 
 
 
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