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題名：The Effects of IFRS Adoption on Tax Avoidance in Europe
書刊名：管理學報
作者：黃美祝 引用關係／陳慧玲／Rickards, Robert C.
作者(外文)：Huang, Mei-juh／Chen, Hueiling
出版日期：2018
卷期：35:1
頁次：頁57-78
主題關鍵詞：租稅規避；國際財務報導準則；強制採用；Tax avoidance；International financial reporting standards；Mandatory adoption
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 點閱點閱:11
本研究以挪威、瑞士以及大陸法體系之歐盟國家為樣本，檢視強制採用國際財務報導準則對租稅規避的影響。實證結果顯示，強制採用國際財務報導準則後，租稅規避顯著增加。在增額測試中，本研究發現強制採用國際財務報導準則後，暫時性財稅差異顯著增加。此外，增額測試結果顯示，在強制採用國際財務報導準則後，相對於德國法系國家，法國法系及斯堪地那維亞法系國家之暫時性財稅差異顯著增加；而本國會計準則與國際財務報導準則差異大之國家，其租稅規避及暫時性財稅差異則顯著增加。
This study investigates how mandatory adoption of International Financial Reporting Standards (IFRS) affects tax avoidance in Norway, Switzerland, and the member states of the European Union with civil-law origin. We find that tax avoidance increases significantly after mandatory adoption of IFRS. The results of additional tests indicate that temporary book-tax differences increase significantly after mandatory IFRS adoption. Our empirical results also indicate that relative to German-origin countries, the magnitude of temporary book-tax differences becomes significantly larger in French- and Scandinavian-origin countries following mandatory IFRS adoption. Moreover, we find that after mandatory IFRS adoption, tax avoidance and temporary book-tax differences significantly increase for countries with large differences between domestic accounting standards and IFRS.
期刊論文
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3.Graham, J. R.、Raedy, J. S.、Shackelford, D. A.(2012)。Research in Accounting for Income Taxes。Journal of Accounting and Economics，53(1/2)，412-434。  new window
4.Callao, S.、Jame, J. I.(2010)。Have IFRS affected earnings management in the European Union?。Accounting in Europe，7(2)，159-189。  new window
5.Devalle, A.、Onali, E.、Magarini, R.(2010)。Assessing the value relevance of accounting data after the introduction of IFRS in Europe。Journal of International Financial Management and Accounting，21(2)，85-119。  new window
6.Hung, M.、Subramanyam, K. R.(2007)。Financial statement effects of adopting international accounting standards: The case of Germany。Review of Accounting Studies，12(4)，623-657。  new window
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13.Joos, P.、Lang, M.(1994)。The Effects of Accounting Diversity: Evidence from the European Union。Journal of Accounting Research，32，141-168。  new window
14.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
15.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
16.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
17.Khurana, I. K.、Moser, W. J.(2013)。Institutional shareholders' investment horizons and tax avoidance。Journal of the American Taxation Association，35(1)，111-134。  new window
18.Li, Siqi(2010)。Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?。The Accounting Review，85(2)，607-636。  new window
19.Bae, Kee-Hong、Tan, Hongping、Welker, Michael(2008)。International GAAP Differences: The Impact on Foreign Analysts。The Accounting Review，83(3)，593-628。  new window
20.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
21.Ball, R.(2006)。International Financial Reporting Standards (IFRS): Pros and cons for investors。Accounting and Business Research，36(Special Issue)，5-27。  new window
22.Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。  new window
23.DeFond, Mark L.、Hu, Xuesong、Hung, Mingyi、Li, Siqi(2011)。The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability。Journal of Accounting and Economics，51(3)，240-258。  new window
24.Brüggemann, U.、Hitz, J. M.、Sellhorn, T.(2013)。Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research。European Accounting Review，22(1)，1-37。  new window
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27.Chang, M. L.、Liao, S. L.、Lin, H. P.(2009)。The relationship between book-tax difference and earnings management。Journal of Management and Business Research，26(4)，391-415。  new window
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29.Chen, M. C.、Tsai, L. W.(2006)。Determinants of book-tax income differences and estimation of taxable income。Journal of Management and Business Research，23(6)，739-763。  new window
30.Karampinis, N. I.、Hevas, D. L.(2011)。Mandating IFRS in an unfavorable environment: The Greek experience。The International Journal of Accountings，46(3)，304-332。  new window
31.Schon, W.(2005)。The odd couple: A common future for financial and tax accounting?。Tax Law Review，58(2)，111-148。  new window
32.Barth, M. E.、Landsman, W. R.、Lang, M. H.(2008)。International Accounting Standards and Accounting Quality。Journal of Accounting Research，46(3)，467-498。  new window
33.Leuz, Christian(2003)。IAS Versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market。Journal of Accounting Research，41(3)，445-472。  new window
34.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
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36.Jeanjean, T.、Stolowy, H.(2008)。Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption。Journal of Accounting and Public Policy，27(6)，480-494。  new window
37.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
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研究報告
1.Oestreicher, A.、Spengel, C.(2007)。Tax harmonization in Europe: The determination of corporate taxable income in the EU member states。Mannheim：Centre for European Economic Research。  new window
圖書
1.Doupnik, T.、Perera, H.(2009)。International accounting。New York, NY：McGraw-Hill。  new window
2.Flower, J.(1994)。The regulation of financial reporting in the Nordic countries。Stockholm：CE Fritzes。  new window
 
 
 
 
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