臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：財稅差異與財務危機之關聯性研究
書刊名：會計審計論叢
作者：黃劭彥 引用關係／卓佳慶 引用關係／邱安安 引用關係／徐維廷
作者(外文)：Huang, Shaio-yan／Cho, Chia-ching／Chiu, An-an／Xu, Wei-ting
出版日期：2013
卷期：3:2
頁次：頁1-26
主題關鍵詞：財務危機公司；財稅所得差異；會計所得；課稅所得；Financial distress companies；Book-tax difference；Accounting income；Taxable income
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(4) 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:4
  • 共同引用共同引用:48
  • 點閱點閱:182
本文主要探討財務危機公司在危機發生之前與危機解除之後，其財稅差異 (即財務會計所得和課稅所得間的差異)的現象與成因。有別於過去有關財務危機公司與盈餘管理之研究，本文依據陳明進 (2009)所建立的當期應付所得稅額推估公式計算出企業之課稅所得，且將上市櫃公司財務報告書中相關所得稅揭露資料逐一建檔，針對 2000年至 2012年中這段期間曾發生財務危機的公司，進行迴歸的實證分析。研究結果顯示，曾歷經財務危機的公司，在發生危機前的財稅差異佔總資產的比例相較於一般正常企業顯著比較大，呼應 Frank et al. (2009)所提出企業會同時進行盈餘管理或租稅規劃的論點。而曾有財務危機公司於剛解除危機後，其財稅差異也顯著高於正常公司，顯示公司雖剛渡過危機但資金仍受限，將以虧損抵扣與其他避稅行為來提升自身的資金存量以供恢復正常營運後所需之動能。至於曾發生財務危機之公司於危機發生前後，其財稅差異則無顯著不同。
The research investigates the association between financial distress companies and normal companies in book-tax difference (BTD) before the distress happened or after the distress relived. Different to the past research, this research adopts the estimative formul of acurrent tax payable to calculate the taxable income established by Chen (2009), and files the disclousure tax information in financial reporting of public companies. Then we focus on financial distress companies from 2000 to 2012. The results find the financial distress companies tend to have higher BTD than the normal companies when the distress happened, corresponding to Frank et al. (2009). In addition, the financial distress companies have higher BTD when the distress relived, implying tax shelter is used for reverving cash. Finanally, there are not significant difference of BTD between before the distress happened and the distress relived.
期刊論文
1.林長瑞(20100600)。預測財務危機公司樣本配置之研究。管理與資訊學報，15，1-28。new window  延伸查詢new window
2.Desai, M.(2003)。The divergence between book and tax income。Tax Policy and the Economy，17，169-206。  new window
3.Bauman, C. C.、Bauman, M. P.、Halsey, R. F.(2001)。Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?。The Journal of the American Taxation Association，23(s1)，27-48。  new window
4.Hanlon, Michelle(2003)。What Can We Infer about a Firm’s Taxable Income from Its Financial Statements?。National Tax Journal，56(4)，831-863。  new window
5.Schrand, C.、Wong, M. H. F.(2003)。Earnings management using the valuation allowance for deferred tax assets under SFAS No. 109。Contemporary Accounting Research，20(3)，579-611。  new window
6.Sweeney, A. P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting & Economics，17(3)，281-308。  new window
7.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
8.Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review，80(1)，137-166。  new window
9.Daily, C. M.、Dalton, D. R.(1994)。Corporate Governance and the Bankrupt Firm: An Empirical Assessment。Strategic Management Journal，15(8)，643-654。  new window
10.Visvanathan, G.(1998)。Deferred tax valuation allowances and earnings management。Journal of Financial Statement Analysis，3，6-15。  new window
11.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
12.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
13.張敏蕾、黃德芬(20071100)。遞延所得稅費用策略性調控與公司盈餘管理行為。當代會計，8(2)，181-207。new window  延伸查詢new window
14.Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。  new window
15.Gilson, Stuart C.(1989)。Management Turnover and Financial Distress。Journal of Financial Economics，25(2)，241-262。  new window
16.陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報，23(6)，739-763。new window  延伸查詢new window
17.陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報，26(6)，625-636。new window  延伸查詢new window
18.Ohlson, James A.(1980)。Financial Ratios and the Probabilistic Prediction of Bankruptcy。Journal of Accounting Research，18(1)，109-131。  new window
19.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
20.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy，106(6)，1113-1155。  new window
21.Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。  new window
22.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
23.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
24.Palepu, Krishna G.(1986)。Predicting Takeover Targets: A Methodological and Empirical Analysis。Journal of Accounting & Economics，8(1)，3-35。  new window
25.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
26.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
27.Nelson, Mark W.、Elliott, John A.、Tarpley, Robin L.(2003)。How Are Earnings Managed? Examples from Auditors。Accounting Horizons，17(Supplement)，17-35。  new window
28.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
29.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
30.Dworin, Lowell(1985)。On Estimating Corporate Tax Liabilities from Financial Statements。Tax Notes，29，965-971。  new window
31.Spooner, Gillian M.(1986)。Effective Tax Rates from Financial Statements。National Tax Journal，39(3)，293-306。  new window
會議論文
1.劉立倫、蔡美娟(2005)。股價回升公司盈餘管理之研究-以低於面額上市公司為例。2005年海峽兩岸商學理論與實務研討會，192-209。  延伸查詢new window
2.Manzon, G. B.、Plesko, G. A.(1996)。Self-disclosure and selection bias in studies of AMT-motivated behavior。the Annual Meeting of the American Accounting, Chicago, Illinois.。  new window
研究報告
1.Frank, M.、Lynch, L.、Rego, S.(2004)。Does aggressive financial reporting accompany aggressive tax reporting (and vice versa)?。University of Iowa。  new window
2.Holder-Webb, L. M.(2003)。Strategic use of disclosure policy in distressed firms。University of Wisconsin-Madison。  new window
3.Frank, M. M.、Rego, S. O.(2003)。Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?。University of Iowa。  new window
4.Plesko, G.(1999)。An Evaluation of Alternative Measures of Corporate Tax Rate。Cambridge, MA：Massachusetts Institute of Technology。  new window
學位論文
1.林裕雄(1996)。列入全額交割股上市公司盈餘管理之實證研究(碩士論文)。國立中央大學。  延伸查詢new window
2.李智雯(1999)。運用現金流量資訊預測企業財務危機之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
3.林佩瑩(2010)。研究影響全額交割股恢復正常交易主要因素(碩士論文)。國立成功大學。  延伸查詢new window
4.林銘琇(1992)。財務危機預警模型之實證研究--以臺灣地區上市公司為例(碩士論文)。淡江大學。  延伸查詢new window
5.彭筱倩(2004)。盈餘管理與公司治理關聯性之研究--以我國財務危機公司為例(碩士論文)。國立政治大學。  延伸查詢new window
6.葉容真(2001)。財務危機企業之盈餘管理--以臺灣上市公司為例(碩士論文)。國防管理學院。  延伸查詢new window
7.林嬌能(2007)。帳面--課稅所得差異與盈餘管理之相關性(博士論文)。國立成功大學，臺南。new window  延伸查詢new window
圖書
1.Revsine, L.、Collins, D. W.、Johnson, W. B.(1999)。Financial Reporting and Analysis。Prentice-Hall。  new window
2.Revsine, Lawrence、Collins, Daniel W.、Johnson, W. Bruce(2004)。Financial Reporting and Analysis。Upper Saddle River, NJ：Prentice Hall。  new window
圖書論文
1.Plesko, George A.(2002)。Reconciling corporation book and tax net income: Tax years 1996-1998。SOI Bulletin。Washington, D.C.：Government Printing Office。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：610（臺灣：596，外國：14） ／ 本年度總使用人次：2298792 ／ 訪客人次（自102年09月）：68098118
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上