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題名：營利事業所得稅調降對公司實質盈餘管理行為之影響
書刊名：中華會計學刊
作者：林玉君 引用關係／汪瑞芝／林淑靜
作者(外文)：Lin, Yu-chun／Wang, Jui-chih／Lin, Shu-ching
出版日期：2019
卷期：15:1
頁次：頁77-121
主題關鍵詞：營利事業所得稅；實質盈餘管理；機構投資人；Profit-seeking enterprise income tax rates；Real earnings management；Institutional investors
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 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:1
  • 共同引用共同引用:308
  • 點閱點閱:9
期刊論文
1.Kang, Sun-A.、Kim, Yong-Shik(2012)。Effect of corporate governance on real activity-based earnings management: Evidence from Korea。Journal of Business Economics and Management，13(1)，29-52。  new window
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3.陳明進(20060600)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文，34(2)，213-250。new window  延伸查詢new window
4.Koh, P.-S.(2007)。Institutional Investor Type, Earnings Management and Benchmark Beaters。Journal of Accounting and Public Policy，26(3)，267-299。  new window
5.Bronson, Scott N.、Carcello, Joseph V.、Hollingsworth, Carl W.、Neal, Teriy L.(2009)。Are fully independent audit committees really necessary。Journal of Accounting and Public Policy，28(4)，265-280。  new window
6.Chan, L. H.、Chen, K. C. W.、Chen, T. Y.、Yu, Y.(2012)。The effects of firm-initiated clawback provisions on earnings quality and auditor behavior。Journal of Accounting and Economics，54(2/3)，180-196。  new window
7.方俊儒、李秀英、龍春伶(20080600)。獨立董監事對公司績效與盈餘品質之影響--控制股東之調節效果。會計與公司治理，5(1)，55-80。new window  延伸查詢new window
8.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢，20(2)，209-249。new window  延伸查詢new window
9.Thomas, J.、Zhang, F.(2014)。Valuation of tax expense。Review of Accounting Studies，19(4)，1436-1467。  new window
10.Cohen, D. A.、Mashruwala, R.、Zach, T.(2010)。The use of advertising activities to meet earnings benchmarks: Evidence from monthly data。Review of Accounting Studies，15(4)，808-832。  new window
11.Dichev, Ilia D.、Skinner, Douglas J.(2002)。Large-sample evidence on the debt covenant hypothesis。Journal of Accounting Research，40(4)，1091-1123。  new window
12.Koh, Ping-Sheng(2003)。On the association between institutional ownership and aggressive corporate earnings management in Australia。The British Accounting Review，35(2)，105-128。  new window
13.Klein, April(2003)。Likely Effects of Stock Exchange Governance Proposals and Sarbanes‐Oxley on Corporate Boards and Financial Reporting。Accounting Horizons，17(4)，343-355。  new window
14.林世銘、林宗輝、蔡彥卿(20040400)。Earnings Management in Taiwan's Imputation Tax System。中華會計學刊，4(2)，127-152。new window  延伸查詢new window
15.單騰笙、李先莉、黃瓊慧、陳信吉(20110700)。基本稅額與盈餘管理。中華會計學刊，7(2)，219-246。new window  延伸查詢new window
16.丁秀儀、黃勇達(20101000)。資訊揭露程度與內涵對機構投資人持股的影響。證券市場發展，22(3)=87，39-74。new window  延伸查詢new window
17.王蘭芬、薛敏正、曾乾豪(20110600)。資訊透明度的更動與盈餘管理間之關聯。會計審計論叢，1(1)，101-131。new window  延伸查詢new window
18.鍾宇軒、黃劭彥、戚務君(20130900)。法人說明會對企業資訊不對稱的影響。管理學報，30(4)，295-322。new window  延伸查詢new window
19.Banker, Rajiv D.、Darrough, Masako N.、Huang, Rong、Plehn-Dujowich, Jose M.(2013)。The relation between CEO compensation and past performance。The Accounting Review，88(1)，1-30。  new window
20.Sigler, Kevin J.(2003)。CEO compensation and healthcare organisation performance。Management Research News，26(6)，31-38。  new window
21.Sankar, Mandira Roy、Subramanyam, K. R.(2001)。Reporting discretion and private information communication through earnings。Journal of Accounting Research，39(2)，365-386。  new window
22.Beasley, Mark S.、Carcello, Joseph V.、Hermanson, Dana R.、Lapides, Paul D.(2000)。Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms。Accounting Horizons，14(4)，441-454。  new window
23.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics，19(1)，29-74。  new window
24.Low, A.(2009)。Managerial Risk-taking Behavior and Equity-based Compensation。Journal of Financial Economics，92(3)，470-490。  new window
25.Hansen, L. P.(1982)。Large sample properties of generalized methods of moments estimators。Econometrics，50(4)，1029-1054。  new window
26.林宛瑩、汪瑞芝、游順合(20120600)。研發支出、內部董事與經營績效。會計審計論叢，2(1)，61-90。new window  延伸查詢new window
27.王元章、張椿柏(20121200)。核心代理問題對盈餘管理之影響。會計審計論叢，2(2)，69-113。new window  延伸查詢new window
28.Kothari, S. P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance Matched Discretionary Accruals Measures。Journal of Accounting & Economics，39(1)，161-197。  new window
29.Chung, Richard、Firth, Michael、Kim, Jeong-Bon(2002)。Institutional monitoring and opportunistic earnings management。Journal of Corporate Finance，8(1)，29-48。  new window
30.Casey, Michael K.、Dickens, Ross N.(2000)。The effects of tax and regulatory changes on commercial bank dividend policy。Quarterly Review of Economics and Finance，40(2)，279-293。  new window
31.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review，90(6)，2143-2176。  new window
32.陳慶隆、林品妤(20150700)。Real Earnings Management and Subsequent Accounting Performance: The Moderating Role of Corporate Governance。會計評論，61，1-36。new window  new window
33.陳明進、汪瑞芝、蔡靜文(20030900)。我國兩稅合一前後公司有效稅率之研究。財稅研究，35(5)，120-134。new window  延伸查詢new window
34.陳慶隆、林品妤、范宏書(20161200)。實質盈餘管理、資訊競爭與盈餘資訊性。證券市場發展季刊，28(4)=112，39-91。new window  延伸查詢new window
35.Osma, B. G.(2008)。Board Independence and Real Earnings Management: The Case of R&D Expenditure。Corporate Governance: An International Review，16(2)，116-131。  new window
36.Liu, Qiao、Lu, Zhou J.(2007)。Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective。Journal of Corporate Finance，13(5)，881-906。  new window
37.謝宛庭、吳清在(20151200)。會計裁量與實質交易之權衡與時點：臺灣上市櫃公司之盈餘管理研究。臺大管理論叢，26(1)，1-32。new window  延伸查詢new window
38.陳明進、汪瑞芝(20051100)。兩稅合一實施與營利事業盈餘管理之實證研究。財稅研究，37(6)，1-18。new window  延伸查詢new window
39.江家瑜、簡凌慧、薛敏正(20140700)。公司特質對應計與實質盈餘管理選擇的影響。中華會計學刊，10(1)，1-32。new window  延伸查詢new window
40.黃寶玉、倪衍森、柯沂均(20130200)。臺灣電子業公司治理與盈餘管理對公司績效之影響。中華管理評論，16(1)，(9)0-(9)27。  延伸查詢new window
41.Ashenfelter, O.(1978)。Estimating the effect of training programs on earnings。The Review of Economics and Statistics，60(1)，47-57。  new window
42.葉銀華、周欣宜(20160300)。Corporate Governance in Taiwan: A Survey。經濟論文叢刊，44(1)，127-184。new window  延伸查詢new window
43.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review，81(1)，135-157。  new window
44.Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。Implications of absorption costing for firm performance and valuation。Contemporary Accounting Research，27(3)，889-922。  new window
45.Kothari, Sagar P.、Mizik, Natalie、Roychowdhury, Sugata(2016)。Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation。The Accounting Review，91(2)，559-586。  new window
46.汪瑞芝、許明智(20161200)。所得稅變革及盈餘管理對企業租稅規劃之影響：公司治理角色。中華會計學刊，12(2)，267-314。new window  延伸查詢new window
47.陳俊合、胥愛琦、楊禮全(20110500)。衍生性商品交易是否影響盈餘管理決策：以交易目的動機探討。會計學報，3(2)，49-68。new window  延伸查詢new window
48.毛治文、吳文傑(20160700)。以差異中差異配對分析法檢驗雙元所得稅制度對經濟成長的影響。經濟研究．臺北大學經濟學系，52(2)，169-205。new window  延伸查詢new window
49.林嬌能(20151200)。所得稅率變動影響數之價值攸關性。會計審計論叢，5(2)，33-56。new window  延伸查詢new window
50.Benkraiem, Ramzi(2008)。The influence of institutional investors on opportunistic earnings management。International Journal of Accounting, Auditing and Performance Evaluation，5(1)，89-106。  new window
51.Bertrand, M.、Schoar, A.、Thesmar, D.(2007)。Banking deregulation and industry structure: Evidence from the French banking reforms of 1985。Journal of Finance，62(2)，597-628。  new window
52.Blaylock, B.、Gaertner, F.、Shevlin, T.(2015)。The association between book-tax conformity an dearnings management。Review of Accounting Studies，20(1)，141-172。  new window
53.Cheng, Qiang、Lee, Jimmy、Shevlin, Terry(2016)。Internal Governance and Real Earnings Management。The Accounting Review，91(4)，1051-1085。  new window
54.Francis, B.、Hasan, I.、Li, L.(2016)。Evidence for the existence of downward real-activity earnings management。Journal of Accounting, Auditing and Finance，31(2)，212-248。  new window
55.Gagnon, Jean-Marie(1967)。Purchase versus pooling of interests: The search for a predictor。Journal of Accounting Research，5，187-204。  new window
56.Järvinen, T.、Myllymäki, E.-R.(2016)。Real earnings management before and after reporting SOX 404 material weaknesses。Accounting Horizons，30(1)，119-141。  new window
57.孔繁華、林凱薰、王貞靜(20170400)。Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China。中華會計學刊，12(特刊)，537-574。new window  延伸查詢new window
58.Njah, Mouna、Jarboui, Anis(2013)。Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms。Journal of Economics Finance and Administrative Science，18(35)，89-96。  new window
59.Vorst, P.(2016)。Real earnings management and long-term operating performance: The role of reversals in discretionary investment cuts。The Accounting Review，91(4)，1219-1256。  new window
60.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
61.Shleifer, Andrei、Vishny, Robert W.(1986)。Large Shareholders and Corporate Control。The Journal of Political Economy，94(3)，461-488。  new window
62.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
63.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
64.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
65.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review，77(Supplement)，1-27。  new window
66.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
67.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
68.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
69.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
70.Hunt, Alister、Moyer, Susan E.、Shevlin, Teriy(1996)。Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms。Journal of Accounting and Economics，21(3)，339-374。  new window
71.Lang, M. H.、Maffett, Mark G.(2011)。Transparency and liquidity uncertainty in crisis periods。Journal of Accounting and Economics，52(2/3)，101-125。  new window
72.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
73.廖益興、楊清溪(20070800)。公司治理機制與財務報表品質之關聯性研究。財務金融學刊，15(3)，67-112。new window  延伸查詢new window
74.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
75.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論，57，39-72。new window  延伸查詢new window
76.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
77.高蘭芬、盧正壽、黃冠智、陳安琳(20120900)。公司治理、公司績效與投資策略。中山管理評論，20(3)，851-879。new window  延伸查詢new window
78.林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響：以臺灣資訊電子業為例。臺大管理論叢，19(1)，157-186。new window  延伸查詢new window
79.Jiambalvo, James、Rajgopal, Shivaram、Venkatachalam, Mohan(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research，19(1)，117-145。  new window
80.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
81.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
82.黃劭彥、王登仕、張森河、蔡欣儒(20150600)。虧損公司董監事自肥與盈餘管理。證券市場發展季刊，27(2)=106，59-98。new window  延伸查詢new window
83.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論，34，57-75。new window  延伸查詢new window
84.Brunnermeier, Markus K.(2009)。Deciphering the liquidity and credit crunch 2007-2008。Journal of Economic Perspectives，23(1)，77-100。  new window
85.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
86.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
87.Healy, P. M.(1985)。The Effect of Bonus Schemes on Accounting Decision。Journal of Accounting and Economics，7(1-3)，85-107。  new window
88.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
89.Guenther, D. A.(1994)。Earning Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act。The Accounting Review，69(1)，230-243。  new window
會議論文
1.戚務君、王貞靜、黃隆建(2010)。實質盈餘管理行為之研究。2010會計理論與實務研討會，1135-1160。  延伸查詢new window
研究報告
1.Watts, Ross L.、Zimmerman, Jerold L.(1981)。The Markets for Independence and Independent Auditors。University of Rochester。  new window
2.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate governance and earnings management。University of Sfax。  new window
3.Scholes, M. S.、Wilson, G. P.、Wolfson, M. A.(1992)。Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986。National Bureau of Economic Research。  new window
學位論文
1.方自億(2014)。實質盈餘管理、盈餘門檻與資訊透明度關係之研究(博士論文)。國立臺北科技大學。new window  延伸查詢new window
圖書
1.The World Bank(1999)。Corporate governance: A framework for implementation: overview。Washington, DC：The World Bank。  new window
2.Monks, R. A. G.、Minow, N.(1995)。Corporate governance。Blackwell。  new window
3.何宗武(2014)。追蹤資料分析：原理與R程式實務。臺北市：雙葉書廊。  延伸查詢new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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