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來源文獻資料
摘要
外文摘要
引文資料
題名:
財稅差異與盈餘品質
書刊名:
中原企管評論
作者:
高儷華
/
單騰笙
/
張慧珊
作者(外文):
Kao, Li-hua
/
Sang, Teng-sheng
/
Chang, Hui-shan
出版日期:
2014
卷期:
12:2
頁次:
頁71-95
主題關鍵詞:
盈餘持續性
;
盈餘反應係數
;
盈餘品質
;
租稅管理
;
盈餘管理
;
Earning persistence
;
Earning response coefficient
;
Earning quality
;
Tax management
;
Earning management
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
4
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
4
共同引用:
44
點閱:36
本研究依據陳明進(2009)公式及個體公司財務報表所得稅附註揭露,推估國內企業之課稅所得,並計算財稅差異。沿用Hanlon(2005)及Blaylock, Shevlin, and Wilson(2012)模型,將財稅差異資訊納入基本盈餘及其組成因子之持續性及盈餘反應模型檢定。實證結果彙總為三方面,首先,相較於一般企業,重大財稅差異企業之盈餘及應計盈餘持續性顯著降低;顯示重大財稅差異資訊確實是影響盈餘品質的負面警訊。第二,從重大正向財稅差異企業從事高度盈餘管理的角度分析,企業的盈餘及應計盈餘持續性顯著低於一般企業;營運現金流量持續性降低程度較輕於應計盈餘持續性。實證顯示我國從事高度盈餘管理之重大正向財稅差異企業,會傳達盈餘品質的負向資訊。然而進行積極租稅管理之重大正向財稅差異企業之盈餘及應計盈餘之持續性並無顯著異於一般企業;支持部份國外文獻的論述,認為進行租稅管理傾向操弄課稅所得,因此盈餘資訊仍有可靠性。第三,重大正向財稅差異企業從事高度盈餘管理或是積極租稅管理,相較於一般企業,盈餘反應係數顯著降低;顯示國內投資人視企業高度盈餘管理與積極租稅管理都是一項負面資訊,造成該類企業在資本市場的異常報酬率降低。
以文找文
Using the formula provided by Chen (2009) and the tax footnote from financial statement of parent company, the taxable incomes and book-tax differences are estimated for the listed companies in Taiwan. Following the empirical model in Hanlon (2005) and Blaylock, Shevlin, and Wilson (2012), this study examines the relationship between book-tax differences and earning quality of company in Taiwan. The empirical results summarize in three folds. First, compared with group of other companies, that of large book-tax differences has negative persistence of current earning and component of accrual. This evidence indicates large book-tax difference as a negative signal to earning quality. Second, compared with group of other companies of large positive book-tax differences (hereafter LPBTD), group of high earning management has negative persistence of current earning and component of accrual. This result indicates group of high earning management companies of LPBTD has negative effect of earning quality. But, this result does not hold for the group of aggressive tax management of LPBTD. The latter result supports the arguments that the behavior of tax management may distort the taxable income instead of book income. So, the current earning can be reliable information to predict future earnings. Third, the response coefficient of earning and that of components of accrual were negative for both group of high earning management and aggressive tax management. The investors discern the behaviors of both high earning management and aggressive tax management as a negative impact factor of the stock return of company in Taiwan.
以文找文
期刊論文
1.
Phillips, J. D.(2003)。Corporate tax-planning effectiveness: The role of compensation-based incentives。The Accounting Review,78(3),847-874。
2.
Hanlon, Michelle(2003)。What Can We Infer about a Firm’s Taxable Income from Its Financial Statements?。National Tax Journal,56(4),831-863。
3.
Blaylock, Bradley、Shevlin, Terry、Wilson, Ryan J.(2012)。Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence。The Accounting Review,87(1),91-120。
4.
Cloyd, C. Bryan(1995)。The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers。Journal of the American Taxation Association,17(2),50-70。
5.
Desai, M. A.(2005)。The Degradation of Reported Corporate Profits。Journal of Economic Perspectives,19(4),171-192。
6.
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。
7.
Graham, John R.、Smith, Clifford W. Jr.(1999)。Tax Incentives to Hedge。Journal of Finance,54(6),2241-2262。
8.
Mills, Lillian F.、Newberry, Kaye J.(2001)。The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms。Journal of the American Taxation Association,23(1),1-19。
9.
Mills, L. M.、Newberry, K. J.、Novack, G. F.(2003)。How Well Does Compustat NOL Data Identify Firms with U. S. Tax Return Loss Carryovers?。Journal of the American Tax Association,25(2),1-17。
10.
Tang, Tanya、Firth, Michael(2011)。Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical evidence from China。International Journal of Accounting,46(2),175-204。
11.
Mills, L. F.、Plesko, G. A.(2003)。Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income。National Tax Journal,56(4),865-893。
12.
Plesko, George A.(2004)。Corporate Tax Avoidance and the Properties of Corporate Earnings。National Tax Journal,57(3),729-737。
13.
Dhaliwal, Dan S.、Gleason, Cristi A.、Mills, Lillian F.(2004)。Last Chance Earnings Management: Using The Tax Expense to Achieve Earnings Targets。Contemporary Accounting Research,21(2),431-459。
14.
Ayers, Benjamin C.、Jiang, John、Laplante, Stacie K.(2009)。Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality。Contemporary Accounting Research,26(1),15-54。
15.
Hanlon, Michelle、Laplante, Stacie K.、Shevlin, Terry(2005)。Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income。Journal of Law and Economics,48(2),407-442。
16.
Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。
17.
Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。
18.
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。
19.
Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review,85(5),1693-1720。
20.
Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review,55(3),427-443。
21.
Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。
22.
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。
23.
Lev, B.、Nissim, D.(2004)。Taxable Income, Future Earnings and Equity Values。The Accounting Review,79(4),1039-1074。
24.
陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報,23(6),739-763。
延伸查詢
25.
張敏蕾、廖四郎、林修平(20090800)。財稅差異與盈餘管理之關聯性研究。管理學報,26(4),391-415。
延伸查詢
26.
陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報,26(6),625-636。
延伸查詢
27.
Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。
28.
Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。
29.
Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review,55(2),175-214。
30.
Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。
31.
Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。
32.
Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。
33.
Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics,93(1/2),126-141。
34.
McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal,57(3),739-756。
35.
Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review,78(2),491-521。
會議論文
1.
林松宏、羅文振(2007)。盈餘中應計項目組成因子持續性與市場評價之研究:以財稅重大差異公司為例。2007會計理論與實務研討會。
延伸查詢
學位論文
1.
林嬌能(2007)。帳面--課稅所得差異與盈餘管理之相關性(博士論文)。國立成功大學,臺南。
延伸查詢
2.
羅文振(2006)。財稅差異重大公司盈餘及其組成因子持續性 與評價意涵之研究(碩士論文)。國立成功大學。
延伸查詢
圖書
1.
Revsine, L.、Collins, D. W.、Johnson, W. B.(1999)。Financial Reporting & Analysis。Upper Saddle River, NJ:Prentice Hall, Inc。
圖書論文
1.
Hanlon, M.、Shevlin, T.(2005)。Book-Tax Conformity for Corporate Income: An Introduction to the Issues。Tax Policy and the Economy。Cambridge, MA:MIT Press。
2.
Desai, M. A.(2003)。The Divergence between Book and Tax Income。Tax Policy and the Economy。Cambridge, MA:MIT Press。
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