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題名：Components of the Valuation Allowance of Deferred Tax Assets under Taiwan's New Income Tax Accounting
書刊名：中華會計學刊
作者：林松宏／吳清在 引用關係
作者(外文)：Lin, Song-horng／Wu, C. Tsing Zai
出版日期：2005
卷期：6:1
頁次：頁29-58
主題關鍵詞：遞延所得稅資產備抵評價；所得稅規劃策略；多半可能；準則制定；Valuation allowance of deferred tax asset；Tax planning strategies；More likely than not；Accounting standards setting
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(5) 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:5
  • 點閱點閱:44
期刊論文
1.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
2.Chen, M. C.(2002)。The determinants of effective tax rates of profit-seeking enterprises。International Journal of Accounting Studies，34，57-75。  new window
3.Lin, Suming(2000)。CPA attested tax return and tax evasion。Taiwan Accounting Review，1，15-36。  new window
4.Wu, T. Z.、Lin, S. H.(2003)。Determinants and value relevance of the valuation allowance of deferred tax assets: Empirical evidence in the Taiwan stock market。Taiwan Accounting Review，3，201-236。  new window
5.Xu, J. L.(1992)。New U. S. accounting standard for income taxes (part 2)。Accounting Research Monthly，88，51-57。  new window
6.Xu, J. L.(1992)。New U. S. accounting standard for income taxes (part 1)。Accounting Research Monthly，87，107-115。  new window
7.Xu, J. L.(1993)。New U. S. accounting standard for income taxes (part 3)。Accounting Research Monthly，89，146-152。  new window
8.Visvanathan, G.(1998)。Deferred tax valuation allowances and earnings management。Journal of Financial Statement Analysis，3，6-15。  new window
9.Zhang, Z. Y.、Liang, Y. J.(2001)。Study on the information quality for the accounting standards of income taxes (No. 22) and pension (No. 18) in Taiwan。International Journal of Accounting Studies，33，27-55。  new window
10.Read, W. J.、Bartsch, A.(1992)。Accounting for deferred taxes under FASB No. 109。Journal of Accountancy，177，36-41。  new window
11.Schrand, C.、Wong, M. H .F.(2003)。Earnings management using the valuation allowance for deferred tax assets under SFAS 109。Contemporary Accounting Research，20，579-611。  new window
12.Heiman-Hoffman, V. B.、Patton, J. M.(1994)。An experimental investigation of deferred tax asset judgments under SFAS No. 109。Accounting Horizons，8，1-7。  new window
13.Behn, B. K.、Eaton, T. V.、Williams, J. R.(1998)。The determinants of the deferred tax allowance account Under SFAS No. 109。Accounting Horizons，12，63-78。  new window
14.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
15.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。  new window
16.Holthausen, R. W.(1990)。Accounting method choice: Opportunistic behavior, efficient contracting and information perspectives。Journal of Accounting and Economics，12(1-3)，207-218。  new window
17.陳明進、林世銘、林煒(20020700)。我國所得稅法交際費限額規定之合理性。會計評論，35，31-59。new window  延伸查詢new window
18.Tobin, James(1958)。Estimation of relationships for limited dependent variables。Econometrica: Journal of the Econometric Society，26(1)，24-36。  new window
19.Kumar, K. R.、Visvanathan, G.(2003)。The information content of the deferred tax valuation allowance。The Accounting Review，78(2)，471-490。  new window
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。  new window
2.Eighme, J. E.(2001)。The valuation allowance for deferred tax assets and earnings Management。The Florida State University。  new window
3.Lu, J.(2000)。The valuation allowance for deferred tax assets and earnings management。University of Southern California。  new window
4.Phillips, J. D.、Pincus, M.、Rego, S. O.、Wan, H.(2003)。Decomposing changes in deferred assets and liabilities to isolate earnings management activities。University of Connecticut。  new window
5.Bauman, C. C.、Bauman, M. P.(2000)。The deferred tax asset valuation allowance as a strategic accounting choice。Chicago：University of Illinois at Chicago：University of Wisconsin-Milwaukee。  new window
6.Burgstahler, D.、Elliott, W. B.、anlon, M.(2002)。How firms avoid losses: Evidence of use of the net deferred tax asset account。University of Washington。  new window
學位論文
1.Zhang, Z. Y.(2001)。The study for earnings management of deferred tax assets valuation(碩士論文)。National Taiwan University。  new window
2.Zhang, H. S.(2002)。The effect of integrated taxes system on the valuation of equity(碩士論文)。National Taiwan University。  new window
3.Su, S. M.(1997)。Market reaction to the new accounting standards of income taxes in Taiwan(碩士論文)。National Taiwan University。  new window
4.Chen, Y. Y.(1998)。Empirical study of the evaluation of deferred tax assets(碩士論文)。National Chung Cheng University。  new window
5.Bauman, C. C.(1997)。Accounting choice and valuation consideration of SFAS No.109(博士論文)。University of Wisconsin-Madison。  new window
圖書
1.Cheng, T. W.(2002)。Intermediate Accounting。Taipei。  new window
2.Xu, J. L.(1993)。Interpretations of Taiwan's GAAP。Taipei：Sanmin Books。  new window
3.Financial Accounting Standards Board(1992)。Accounting for Income Taxes。Norwalk, CT：FASB。  new window
4.Financial Accounting Standards Board(1987)。Accounting for Income Taxes。Norwalk, CT：FASB。  new window
5.Financial Accounting Standards Board(1975)。Accounting for Contingencies。Norwalk, CT：FASB。  new window
6.Accounting Research and Development Foundation of the Republic of China(1994)。SFAS No. 22: Accounting for Corporate Income Tax。Taipei：ARDF。  new window
7.Accounting Research and Development Foundation of the Republic of China(1999)。SFAS No. 22: Accounting for Corporate Income Tax。Taipei：ARDF。  new window
8.Greene, William H.(2000)。Econometric Analysis。Upper Saddle River, New Jersey：Prentice Hall Znternational Inc.。  new window
9.Greene, W. H.(1995)。LIMDEP Version 7.0--User's Manual。NY：Econometric Software, Inc.。  new window
圖書論文
1.Accounting Principle Board(1967)。Accounting for Income Taxes。Accounting Principles Board Opinion No.11。New York, NY：American Institute of Certified Public Accountants。  new window
 
 
 
 
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