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題名：所得稅資訊內涵對盈餘持續性之影響
書刊名：當代會計
作者：汪瑞芝 引用關係／李依純
作者(外文)：Wang, Jui-chih／Li, Yi-chun
出版日期：2015
卷期：16:2
頁次：頁145-173
主題關鍵詞：遞延所得稅資產；股東可扣抵稅額；未分配盈餘加徵10%稅額；盈餘持續性；Deferred income tax assets；Imputation tax credits；10% surtax on undistributed retained earnings；IFRS；Earnings persistence
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(3) 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:2
  • 共同引用共同引用:93
  • 點閱點閱:44
期刊論文
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2.Horton, J.、Serafeim, G.(2010)。Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK。Review of Accounting Studies，15(4)，725-751。  new window
3.鄭哲惠、吳博欽、薛富井(20110100)。穩健會計與盈餘持續性--考慮不同組成的穩健性指標。會計評論，52，77-101。new window  延伸查詢new window
4.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。  new window
5.顏信輝、王炫斌(20140100)。我國逐步趨同國際財務報導準則對財報品質之影響。會計評論，58，1-37。new window  延伸查詢new window
6.Atwood, T. J.、Drake, M. S.、Myers, L. A.(2010)。Book-tax conformity, earnings persistence and the association between earnings and future cash flows。Journal of Accounting and Economics，50(1)，111-125。  new window
7.汪瑞芝、陳明進(20070600)。兩稅合一前後上市公司融資決策之實證研究。交大管理學報，27(1)，221-246。new window  延伸查詢new window
8.Ashley, A. S.、Yang, Simon S. M.(2004)。Executive compensation and earnings persistence。Journal of Business Ethics，50(4)，369-382。  new window
9.Penman, S. H.、Zhang, X. J.(2002)。Accounting conservatism, the quality of earnings, and stock returns。The Accounting Review，77(2)，237-264。  new window
10.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
11.吳清在、趙雅儀(20010400)。The Efficiency of Investors' Use of Quarterly Earnings Information in the Taiwan Stock Exchange。中華會計學刊，2(1)，85-114。new window  new window
12.Landsman, Wayne R.、Maydew, Edward L.、Thornock, Jacob R.(2012)。The information content of annual earnings announcements and mandatory adoption of IFRS。Journal of Accounting and Economics，53(1/2)，34-54。  new window
13.Daske, H.、Hail, L.、Leuz, C.、Verdi, R.(2008)。Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences。Journal of Accounting Research，46(5)，1085-1142。  new window
14.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
15.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics，33(2)，253-275。  new window
16.Myers, J. N.、Myers, L. A.、Skinner, D. J.(2007)。Earnings momentum and earnings management。Journal of Accounting, Auditing and Finance，22(2)，249-284。  new window
17.Tang, Tanya Y. H.、Firth, Michael(2012)。Earnings persistence and stock market reactions to the different Information in book-tax differences: Evidence from China。The International Journal of Accounting，47(3)，369-397。  new window
18.Sloan, R. G.(1996)。Do stock price fully reflect information in accrual and cash flows about future earnings?。The Accounting Review，71(3)，289-315。  new window
19.Wu, J.、Lin, L.(2003)。Enhancement of taxol production and release in Taxus chinensis cell cultures by ultrasound, methyl jasmonate and in situ solvent extraction。Applied Microbiology and Biotechnology，62(2/3)，151-155。  new window
20.Rashid, N. M. N. N. M.、Noor, R. M.、Matsuski, N.、Bardai, B.(2014)。The red flags of tax reporting on the market value。International Business Research，7(4)，142-150。  new window
21.Michalak, W. H.、Czajor, P.、Michalak, J.(2012)。Impact of mandatory IFRS implementation on earnings quality: Evidence from the Warsaw Stock Exchange。Theoretical Journal of Accounting，68(124)，63-82。  new window
22.Kormendi, R.、Lipe, R.(1987)。Earnings innovations, earnings persistence and stock return。The Journal of Business，60(3)，323-345。  new window
23.Kang, W.(2013)。The impact of mandatory IFRS adoption on the earnings-returns relation。Applied Financial Economics，23(13)，1137-1143。  new window
24.Frank, S.、Thomas, G.(2013)。Earnings predictability, value relevance, and employee expenses。The International Journal of Accounting，48(2)，149-172。  new window
25.Filip, A.(210)。IFRS and the value relevance of earnings: Evidence from the emerging market of Romania。International Journal of Accounting, Auditing and Performance Evaluation，6(2/3)，191-223。  new window
26.Dechow, P. M.、Schrand, C. M.(2004)。Earnings quality。The Research Foundation of CFA Institute，2004(3)，1-152。  new window
27.Collins, D. W.、Kothari, S. P.(1989)。An analysis of inter-temporal and cross-sectional determinants of earnings response coefficients。Journal of Accounting and Economics，11(2/3)，143-181。  new window
28.Charitou, A.、Clubb, C.、Andreou, A.(2001)。The effect of earnings permanence, growth, and firm size on the usefulness of cash flows and earnings in explaining security returns: Empirical evidence for the UK。Journal of Business Finance and Accounting，28(5/6)，563-594。  new window
29.Chalmers, K.、Clinch, G.、Godfrey, J. M.(2008)。Adoption of International Financial Reporting Standards: Impact on the value relevance of intangible assets。Australian Accounting Review，18(46)，237-247。  new window
30.Chalmers, K.、Clinch, G.、Godfrey, J. M.(2011)。Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia。Australian Journal of Management，36(2)，151-173。  new window
31.Barth, M. E.、Landsman, W. R.、Rendleman, R. J.(1998)。Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt。The Accounting Review，73(1)，73-102。  new window
32.Barth, M. E.(2008)。Global financial reporting: Implications for U.S. academics。The Accounting Review，83(5)，1159-1179。  new window
33.Anna, S.、Rosa, D.(2012)。Comprehensive income presentation under IAS 1: The reporting practices of the largest companies listed on the Warsaw Stock Exchange。Theoretical Journal of Accounting，68(124)，121-145。  new window
34.莊蕎安(20120100)。迎接IFRSs證管法規總體檢。會計研究月刊，314，51-65。  延伸查詢new window
35.林嬌能、王萬成(20070900)。所得稅費用盈餘管理之市場反應。中山管理評論，15(3)，547-578。new window  延伸查詢new window
36.林松宏、黃瑞靜(20070600)。受稅率影響之異常財務盈餘與公司價值之關係。中山管理評論，15(2)，393-431。new window  延伸查詢new window
37.Richardson, S. A.(2003)。Earnings quality and short sellers。Accounting Horizons，17(Supplement)，49-61。  new window
38.Penman, S. H.(1980)。An empirical investigation of the voluntary disclosure of corporate earnings forecasts。Journal of Accounting research，18(1)，132-160。  new window
39.Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting，31(3/4)，297-332。  new window
40.Lipe, R. C.(1986)。The Information Contained in the Components of Earnings。Journal of Accounting Research，24(Supplement)，37-68。  new window
41.Hughes, P. J.、Schwartz, E. S.(1988)。The LIFO/FIFO choice: An asymmetric information approach。Journal of Accounting Research，26，41-58。  new window
42.Han, J.、Wild, J.(1991)。Stock Price Behavior Associated with Managers' Earnings and Revenue Forecasts。Journal of Accounting Research，29(1)，79-95。  new window
43.Dhaliwal, D. S.、Lee, K. J.、Fargher, N. L.(1991)。The association between unexpected earnings and abnormal security returns in the presence of financial leverage。Contemporary Accounting Research，8(1)，20-41。  new window
44.Baginski, S. P.、Lorek, K. S.、Willinger, G. L.、Branson, B. C.(1999)。The relationship between economic characteristics and alternative annual earnings persistence measures。The Accounting Review，74(1)，105-120。  new window
45.Amoako-Adu, Ben(1983)。Corporate valuation and personal taxes: Extension and application to Canada。The Financial Review，18(4)，281-291。  new window
46.張敏蕾、黃德芬(20071100)。遞延所得稅費用策略性調控與公司盈餘管理行為。當代會計，8(2)，181-207。new window  延伸查詢new window
47.林世銘(20020500)。兩稅合一前後產業租稅環境與經營績效之比較。財稅研究，34(3)，64-78。new window  延伸查詢new window
48.Schipper, K.、Vincent, L.(2003)。Earnings Quality。Accounting Horizons，7(S1)，97-110。  new window
49.汪瑞芝、陳明進(20040400)。兩稅合一制前後上市公司股利發放之實證研究。管理學報，21(2)，257-277。new window  延伸查詢new window
50.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics，11(2/3)，117-141。  new window
51.Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research，31(2)，190-215。  new window
52.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
53.戚務君、俞洪昭、許崇源、曹美娟(20010700)。兩稅合一制度下股東可扣抵稅額揭露之價值攸關性。會計評論，33，77-99。new window  延伸查詢new window
54.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
55.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
56.Kumar, K. R.、Visvanathan, G.(2003)。The information content of the deferred tax valuation allowance。The Accounting Review，78(2)，471-490。  new window
57.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。  new window
58.Phillips, John D.、Pincus, Morton、Rego, Sonja Olhoft、Wan, Huishan(2004)。Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities。The Journal of the American Taxation Association，26(S1)，43-66。  new window
會議論文
1.吳清在、朱心迪(2007)。財務會計準則之制定與財務報表之價值攸關性--台灣上市公司時間序列分析。2007會計理論與實務研討會。台北：國立臺北大學。  延伸查詢new window
2.林松宏、陳佳真(2007)。遞延所得稅資產備抵評價損益平穩化之研究。2007證券金融與公司治理研討會。高雄：義守大學。  延伸查詢new window
3.孫克難(1997)。兩稅合一方案之檢討與改進。兩稅合一研討會。台北：中華經濟研究院。  延伸查詢new window
4.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new window
學位論文
1.Choi, H.(1994)。Analysis and valuation implications of persistence and cash-content Dimensions of Earnings Components Based on Extent of Analyst Following(博士論文)。Georgia Institute of Technology。  new window
2.鄭力尹(2014)。導入IFRS前後財報資訊內涵之比較(碩士論文)。淡江大學。  延伸查詢new window
3.鄧治萍(2014)。轉換IFRS對財務報導的影響--以我國上市公司為例(碩士論文)。國立臺北大學。  延伸查詢new window
4.陳誼恆(2008)。台灣上市櫃資訊電子業有效稅率與盈餘報導之研究(碩士論文)。中國文化大學。  延伸查詢new window
5.陳慧芳(2014)。IFRS導入對遞延所得稅與盈餘品質間關聯性之影響(碩士論文)。輔仁大學。  延伸查詢new window
6.許美滿(2009)。我國財務會計準則與IFRS接軌之影響(碩士論文)。國立臺北大學。  延伸查詢new window
7.李秀玲(2013)。實質盈餘管理對盈餘持續性之影響(碩士論文)。國立雲林科技大學。  延伸查詢new window
8.王令聞(2009)。淨遞延所得稅資產與盈餘持續性、未來盈餘之關聯性研究(碩士論文)。國立成功大學。  延伸查詢new window
9.張志揚(1997)。兩稅合一制度之採行對我國中小企業理財策略之影響(碩士論文)。淡江大學。  延伸查詢new window
10.林德威(2000)。兩稅合一制對台灣上市（櫃）股票除權除息行為影響之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Revsine, L.、Collins, D. W.、Johnson, W. B.(2005)。Financial reporting & analysis。Upper Saddle River, NJ：Prentice Hall, Inc.。  new window
2.Penman, Stephen. H.(2001)。Financial Statement Analysis and Security Valuation。New York, NY：McGraw-Hill Irwin。  new window
 
 
 
 
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