所得稅費用盈餘管理之市場反應__臺灣人文及社會科學引文索引資料庫

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題名：	所得稅費用盈餘管理之市場反應
書刊名：	中山管理評論
作者：	林嬌能／王萬成
作者(外文)：	Lin, Gai-neng／Wang, Wan-cheng
出版日期：	2007
卷期：	15:3
頁次：	頁547-578
主題關鍵詞：	所得稅費用；盈餘管理；市場反應；兩稅合一；盈餘品質；Income tax；Earnings management；Market reaction；Imputation tax credit system；Earnings quality
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:4 共同引用:0 點閱:108

本研究旨在探討存在不同盈餘管理類型時，市場上所產生的反應，尤其是所得稅費用之盈餘管理意函。並探討實施兩稅合一後，對企業管理當局運用盈餘管理工具策略的影響及是否會改變投資人對企業的評價。結果發現(1)不管是管理當局或者投資人都符合期望理論，對於達成盈餘目標者有較高的偏好與評價。因此，管理當局會運用盈餘管理工具達成盈餘目標，且短期內投資人也會對達成盈餘目標者有較高的評價。但就長期而言，投資人即發現採行盈餘管理的企業，盈餘缺之持續性，而會給於較低的評價。(2)管理當局如果採用裁量性應計項目進行盈餘管理，投資者在短期內不容易察覺；若採用「所得稅費用」進行盈餘管理，則短期內即會被察覺而會給予較低的評價。(3)兩稅合一的實施後，投資者瞭解所得稅費用性質上的改變，但若與未達成目標者比較，企業運用所得稅費用進行盈餘管理，尚可得到短期的正向效果。

以文找文

The purpose of this study is mainly to examine the market reaction of firm's earnings management activity by considering the discretionary accruals and the income tax, especially focusing on the later item. Because the tax rule of Taiwan was changed in 1998 so that the issue would be a good research topic for understanding whether the firm's management and investor perceive the change in expense property of income tax. The results have shown: (1) both management and investor prefer the firm to beat marginally earnings target (avoid loss) in the short run, no matter how to reach the target. (2) Though the investor can't find that the firms use discretionary accruals to beat marginally earnings target in the short run, however, the investor will find easily the firms use income tax to beat the earnings target. In addition, in the long term, the investor will perceive the importance of earnings quality. (3) After implementing of the imputation tax credit system, the investor understands the change on the expenses nature of the income tax. The investor will give them a higher value about those firms use the income tax expenses to manage earnings to reach the target more than those who have not reached the target.

以文找文

期刊論文
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19.	Kasznik, R.、McNichols, M. F.(2002)。Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices。Journal of Accounting Research，40(3)，727-759。
20.	Francis, J.、LaFond, R. P.、Olsson, P. M.、Schipper, K.(2004)。Costs of equity and earnings attributes。The Accounting Review，79(4)，967-1010。
21.	Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。
22.	Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。
23.	Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。
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37.	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(Supplement)，43-66。
38.	Skinner, D. J.、Sloan, R. G.(2002)。Earnings Surprises, Growth Expectations, and Stock Returns。Review of Accounting Studies，7，289-312。
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會議論文
1.	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
2.	林松宏、吳清在(2004)。遞延所得稅費用：企業盈餘管理行為之研究。0。延伸查詢
3.	林松宏、林嬌能(2005)。運用所得稅費用偵測企業盈餘管理行為之研究－以臺灣上市公司為例。0。延伸查詢

研究報告
1.	Frank, M. M.、Rego, S. O.(2003)。Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?。University of Iowa。
2.	Joos, P.、Pratt, J.、Young, S. D.(2003)。Using Deferred Taxes to Detect Earnings Management: Further Evidence。Massachusetts Institute of Technology。
3.	林嬋娟(2001)。高科技產業之盈餘管理行為與資訊內涵之研究。0。延伸查詢
4.	Burgstahler, D.、Eames, M.(2002)。Management of Earnings and Analyst Forecasts to Achieve Zero and Small Positive Earnings Surprise。0。
5.	Bhojraj, S. P. H.、Picconi, M.(2003)。Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forescasts。0。
6.	Comprix, J.、Mills, L.、Schmidt, A.(2004)。Building Slack, Guiding Forecasts and Managing Earnings: Evidence from Quarterly Effective Tax Rates。0。
7.	Gleason, C. A.、Mills, L. F.(2004)。Evidence of Differing Market Responses to Meeting or Beating Targets through Tax Expense Management。0。
8.	Schmidt, A. P.(2004)。The Persistence, Forecasting Ability, and Valuation Implications of the Tax Change Component of Earnings。0。

學位論文
1.	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

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