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題名：Earnings Management in Taiwan's Imputation Tax System
書刊名：中華會計學刊
作者：林世銘 引用關係／林宗輝 引用關係／蔡彥卿 引用關係
作者(外文)：Lin, Suming／Lin, Tzong-huei／Tsai, Yann-ching
出版日期：2004
卷期：4:2
頁次：頁127-152
主題關鍵詞：盈餘管理；兩稅合一；裁量性應計數；Earnings management；Imputation tax system；Discretionary accruals
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(14) 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:14
  • 共同引用共同引用:20
  • 點閱點閱:45
期刊論文
1.Lopez, T. J.、Regier, P. R.、Lee, T.(1998)。Identifying Tax-induced Earnings Management around TRA 86 as a Function of Prior Tax-aggressive Behavior。The Journal of the American Taxation Association，20(2)，37-56。  new window
2.Manzon, G.(1992)。Earnings Management of Firms Subject to the Alternative Minimum Tax。Journal of the American Taxation Association，14(2)，86-111。  new window
3.Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics，31(1-3)，321-387。  new window
4.Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics，19(1)，3-28。  new window
5.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊，2(1)，57-84。new window  延伸查詢new window
6.Hunt, H. G.(1985)。Potential Determinants of Corporate Inventory Accounting Decisions。Journal of Accounting Research，23(2)，448-467。  new window
7.Cushing, B.、LeClere, M.(1992)。Evidence on the determinants of inventory accounting policy choice。The Accounting Review，67，355-366。  new window
8.Dopuch, N.、Pincus, M.(1988)。Evidence on the choice of inventory accounting methods: LIFO versus FIFO。Journal of Accounting Research，26，28-59。  new window
9.Frankel, M.、Trezevant, R.(1994)。The year-end LIFO inventory purchasing decision: An empirical test。The Accounting Review，69，382-398。  new window
10.Latham, C. K.、Linville, M.(1998)。A review of the literature in audit litigation。Journal of Accounting Literature，17，175-213。  new window
11.Lin, S.、Yang, C.-S.(1994)。A study on corporate tax burdens of listed companies。Public Finance Review，26(6)，32-52。  new window
12.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the long-run market performance of initial public offering。Journal of Finance，53(6)，1935-1974。  new window
13.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review，73(4)，503-532。  new window
14.Guidry, F.、Leone, A. J.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit managers。Journal of Accounting and Economics，26(1-3)，113-142。  new window
15.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。  new window
16.Patell, James M.(1976)。Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test。Journal of Accounting Research，14(2)，246-276。  new window
17.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
18.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
19.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
20.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
21.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
22.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
23.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
24.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
25.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
26.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
27.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
28.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
29.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal，27(2)，245-259。  new window
30.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
31.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
32.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research，32，65-93。  new window
33.Guenther, David A.(1994)。Earnings management in response to corporate tax rate changes: Evidence from the 1986 tax reform act。The Accounting Review，69(1)，230-243。  new window
34.Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1992)。Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986。Journal of Accounting Research，30(Supplement)，161-185。  new window
35.Niehaus, G. R.(1989)。Ownership Structure and Inventory Method Choice。Accounting Review，64，269-284。  new window
36.Welch, I.、Wong, T. J.、Teoh, S. H.(1988)。Earnings Management and the Underperformance of Seasoned Equity Offering。Journal of Financial Economics，50，63-99。  new window
研究報告
1.Choi, W. W.、Gramlich, J. D.、Thomas, J. K.(1991)。Earnings management in response to the book income adjustment of the corporate alternative minimum tax。Columbia Business School。  new window
2.Burgstahler, D.、Dichev, I.(1998)。Incentives to manage earnings to avoid earnings decreases and losses: Evidence from quarterly earnings。University of Washington。  new window
3.Degeorge, F.、Patel, J.、Zeckhauser, R.(1998)。Earnings management to exceed thresholds。Boston University。  new window
4.Jenkins, N.、Pincus, M.(1998)。LIFO versus FIFO: Updating what we have learned。University of Iowa。  new window
學位論文
1.Siegfried, J. J.(1972)。The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program(博士論文)。University of Wisconsin。  new window
圖書
1.U.S. Department of the Treasury(1992)。Integration of the Treasury, Integration of the Individual and Corporate Tax Systems--Taxing Business Income Once。Washington D.C.：U S. Government Printing Office。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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