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題名：企業社會責任與財稅差異之關聯
書刊名：會計審計論叢
作者：王肇蘭 引用關係／蔡怡徵
作者(外文)：Wang, Chao-lan／Tsai, Yi-jeng
出版日期：2016
卷期：6:1
頁次：頁1-22
主題關鍵詞：企業社會責任；財稅差異；倫理道德；CSR；Book-tax differences；Ethic
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:102
  • 點閱點閱:99
過去文獻已發現財稅差異可做為衡量盈餘品質的指標或企業的避稅程度，而探討企業社會責任 (corporate social responsibility, CSR)與盈餘管理的文獻認為若企業負起 CSR只是為其盈餘管理行為建立起保護傘，此時 CSR與盈餘管理呈正相關；若以倫理道德觀點來看，則 CSR與盈餘管理呈負相關。本研究則探討財稅差異(book-tax difference, BTD)與 CSR的關聯。由於倫理道德要求 CSR企業必需同時注意所有的利害關係人的正當利益，故以財稅差異來判斷企業負起 CSR是否基於道德較之從單純的盈餘管理更適當。本研究以 2007~2012年天下企業公民 TOP 50之企業為對象，再選出配對公司，探討財稅差異與 CSR之關聯。實證結果發現 CSR與財稅差異呈顯著負相關，初步結果證實在臺灣負起企業社會責任之公司，乃出自倫理道德。
The research studying the relation between corporate social responsibility (CSR) and earnings management suggest that if managers engage in CSR practices based on opportunistic incentives, the earnings management is positively associated with the CSR. If managers engage in CSR practices based on ethic, then we would observe a negative relation between CSR and earnings management. This paper examines the relationship between CSR and book-tax differences. Prior research provides evidence that book-tax differences are useful in detecting earnings management and tax planning activities. As ethical theories requires a CSR firm to give attention to the legitimate interests of all stakeholders, hence investigating the relationship between CRS and book-tax differences is more suitable than between CRS and earnings management. If managers engage in CSR based on a moral imperative, then we predict that negative association between CSR and book-tax differences. We collect 2007~2012 Taiwan’s Top 50 Corporate Citizens in the Common Wealth Magazine and matched the CRS firms with similar size. Our results show that the CSR is negative associated with book-tax differences. This indicates that firms engage in CSR practices based on ethic in Taiwan.
期刊論文
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研究報告
1.Joos, P.、Pratt, J.、Young, S. D.(2003)。Using Deferred Taxes to Detect Earnings Management: Further Evidence。Massachusetts Institute of Technology。  new window
2.Joos, Peter、Pratt, Jamie、Young, S. David(2000)。Book-tax differences and the value relevance of earnings。Massachusetts Institute of Technology。  new window
3.Seida, J.(2003)。Enron: The Joint Committee on taxation's investigative report。  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
2.Williams, C. A.、Aguilera, R. V.(2008)。Corporate social responsibility in comparative perspective。The Oxford Handbook of Corporate Social Responsibility。Oxford, UK：Oxford University Press。  new window
 
 
 
 
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