臺灣博碩士論文加值系統

自從2001年美國爆發了震撼全球的安隆案(Enron)，經調查後發現財務報表舞弊與企業避稅行為間之關聯性。過去學者認為企業的租稅與財務報導成本存在著權衡關係，但近年來之文獻發現企業的管理階層逐漸地忽視此權衡關係，亦即企業將會企圖利用盈餘管理與租稅規劃方式提高財務所得，同時也降低課稅所得 。
本文沿用Frank et al.(2009)對於非保守性稅務與財務報導的定義，非保守性稅務報導為利用租稅規劃的方式降低課稅所得；而非保守性財務報導則為企業利用盈餘管理來提高企業之財務所得。本研究以1998年至2007年台灣上市公司為樣本，最終樣本數為4298筆觀察值，利用四種實證方法，探討台灣上市公司的非保守性稅務與財務報導間是否存在著關聯性。最後，為探討促進產業升級條例下之電子業已享有大多的租稅優惠，其是否將不再進行租稅規劃行為，進而影響非保守性稅務與財務報導間之關聯性，故本文又將樣本分為電子業與非電子業，觀察研究結果是否會變動。
研究結果顯示：（1）使用四種實證方法得出的結果一致，台灣上市公司之非保守性稅務與財務報導間存在著顯著的關聯性，表示台灣企業企圖利用盈餘管理方式提高財務所得的同時，也會採用租稅規劃工具將課稅所得降低；（2）將樣本分為電子業與非電子業後，其結果與上述相同，顯示出即使電子業即使擁有租稅優惠，將不會減少進行租稅規劃活動，也不影響其非保守性稅務與財務報導的關聯性。

Since the earthshaking fraud of Enron in the US in 2001 has been revealed, the investigated found relations of accounting fraud and aggressive tax sheltering. Previous scholars consider the tax and financial report of firms to be the trade-off relationship, but recently literatures find that the trade-off relationship was ignored by management of firms, that is firms tend to upward financial income by earning management，and at the same time, downward taxable income by tax plan.
This research defined about tax and financial aggressive reporting is extends with Frank et al (2009). Tax reporting aggressiveness definition is if firms tend to downward the taxable income by tax plan; and aggressive financial reporting is firms tend to upward the financial income by earning management. The subject used in this research is listed companies in Taiwan between the years of 1998 to 2007, the number of sample used at the end is 4298 companies/ annual observation, and I use four methods to confirm that relationship between aggressive financial reporting and tax reporting for the listed companies in Taiwan. Last, because Statute for Upgrading Industry in Taiwan provides most tax incentive for electronics industry, to confirm that after tax incentive, if electronics industry will never engage in the tax plan activities, and affect the relationship in both aggressive financial reporting and tax reporting, therefore, I separate sample for electronics industry and other industry to observe if the result will be change.
The research shows :(1) results are consistent for four empirical methods, there are a significant relationship between aggressive financial and tax reporting , this means that listed firms in Taiwan tend to downward the taxable income by tax plan, at the same time, upward the financial income by earning management as well.(2)after separate the sample to electronics industry and other industry, the result would not change, means that even if electronics industry has the tax incentive, they would not stop doing tax plan activities, and will not affect the relation of aggressive financial reporting and tax reporting as well.

目錄
中文摘要 I
英文摘要 II
誌謝辭 III
目錄 IV
圖表目錄 V
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究流程與論文架構 4
第三節 研究架構 6
第二章 文獻回顧 7
第一節 盈餘管理與非保守性財務報導 9
第二節 租稅規劃與非保守性稅務報導 11
第三節 非保守性稅務與財務報導及假說發展 14
第三章 研究設計 15
第一節 資料來源與樣本選取 15
第二節 實證程序與變數衡量 18
第四章 實證結果 28
第一節 敘述性統計 28
第二節 實證模型之研究結果 29
第三節 電子業與非電子業之分析 36
第五章 結論 48
參考文獻 50

圖表目錄
圖1-1　研究流程圖 6
表2-1　相關文獻表 7
表3-1　樣本彙總表 16
表3-2　產業合併樣本表 17
表3-3　非保守性稅務報導之變數符號與衡量方法 21
表3-4　非保守性財務報導之變數符號與衡量方法 23
表3-5　實證模型之變數符號與衡量方法 27
表4-1　敘述性統計 28
表4-2　相關係數表 29
表4-3　中位數分配分析 31
表4-4　獨立性分析 32
表4-5　實證模型（1）之結果 34
表4-6　實證模型（2）之結果 35
表4-7　電子產業之相關係數表 36
表4-8　電子產業之中位數分配分析 37
表4-9　電子產業之獨立性分析 38
表4-10 電子產業之實證模型（1）結果 40
表4-11 電子產業之實證模型（1）結果 41
表4-12 非電子產業之相關係數表 42
表4-13 非電子產業之中位數分析 43
表4-14非電子產業之獨立性分析 44
表4-15　非電子產業之實證模型（1）結果 46
表4-16　非電子產業之實證模型（2）結果 47

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