臺灣博碩士論文加值系統

公司管理階層會為了財務報導目的而利用其自身的裁量權，來操縱盈餘以達到某些目標。而在一般公認會計原則（GAAP）允酗U，管理階層是有較多的裁量權，但是在稅法上就允雩

We Building on Burgstahler and Dichev’s(1997) evidence of earnings management to avoid an earnings decline、Phillips et al’s(2003,2004) findings that deferred tax expense (DTE) and changes in the net deferred tax liability (DTL) component related to revenue and expense accruals and reserves can be used to detect such earnings management. We evaluate the incremental abilities of changes in the net deferred tax liability to detect earnings management to meet or slightly beat two earnings targets: (1) to avoid reporting an earnings decline, (2) to avoid reporting a loss.
We find that the change in the net deferred tax liability (DTL) is not incrementally useful to accrual-based measures in detecting earnings to avoid an earnings decline and to avoid a loss, but our evidence indicates that changes in the net deferred tax liability component related to inventory、capital assets and valuation can be used to detect earnings management to avoid an earnings decline and to avoid a loss.

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的及貢獻 3
一、研究目的 3
二、研究貢獻 3
第三節 研究架構 4
第四節 研究流程 5
第二章 文獻回顧 6
第一節 盈餘管理 6
第二節 我國遞延所得稅資產評價之評估 9
第三節 遞延所得稅的相關文獻 12
第三章 研究方法 15
第一節 觀念性架構 15
第二節 淨遞延所得負債與盈餘管理關聯性假說 16
第三節 研究設計 18
第四節 變數衡量 23
第五節 資料來源及樣本選取標準 26
第四章 實證結果與分析 28
第一節 敘述性統計 28
第二節 相關性分析 36
第三節 Probit迴歸實證結果分析 39
第五章 結論與建議 54
第一節 結論 54
第二節 研究限制 56
第三節 建議 56
參考文獻 57
附錄一 61
附錄二 62

林嬋娟、薛敏正與蘇逸穎，2002，預期盈餘與盈餘平穩化實證研究」，證券市場發展季刊，第十四卷第一期：139-148。
林嬋娟與官心怡，1996，經理人員盈餘預測與盈餘操縱之關聯性研究，管理與系統，第三卷第一期：27-41。
吳清在與林松宏，2003，遞延所得稅資產備抵評備之決定因素及價值攸關性：台灣上市公司之實證研究，中華會計學刊，第三卷第二期：201-236。
徐景亮，1992，股票上市公司會計方法選擇之實證研究，管理會計，第20期：6-69。
張力，財務會計準則公報第二十二號所得稅之會計處理準則之一至之五，會計研究月刊第108－112 期，民國八十三年十二月至八十四年四月，一：119-132、二：75-81、三：79-85、四：119-124、五：52-58。
李淑雯，2005，遞延所得稅費用與盈餘管理之關聯性研究，私立銘傳大學會計研究所未出版之碩士論文。
陳依依，1999，遞延所得稅資產評價之實證研究，國立中正大學會計研究所未出版之碩士論文。
林澤聰，2003，初次申請上市櫃公司盈餘管理與股價績效之實證研究，私立輔仁大學金融研究所未出版之碩士論文。
張至誼，2001，遞延所得稅資產評價之盈餘管理探討，國立台灣大學會計研究所未出版之碩士論文。
邱淑萍，2003，盈餘衰退公司盈餘管理決策行為之探討，國立中正大學財務金融研究所未出版之碩士論文。
陳育成，2002，台灣金融業的壞帳管理及相關研究，管理評論，第二十一卷第四期：1-17。陳依依，1999，遞延所得稅資產評價之實證研究，國立中正大學會計研究所未出版之碩士論文。
陳宜峰，2003，股利政策與盈餘管理之關聯性研究，南華大學財務管理研究所未出版之碩士論文。
Adiel, R., 1996. Reinsurance and the management of regulatory rations and taxes in the property-casualty insurance industry. Journal of Accounting and Economics 22:207-240.
Amir. E., M. Kirschenheiter, and K. Willard, 1997, The Valuation of Deferred taxes. Contempororary Accounting Reasearch 14:597-622.
───,───,and ───.2001.The Aggregation and Valuation of Deferred taxes. Review of Accounting Studies6:275-297.

Barth, M., J. Elliot, and M. Finn. 1995. Market rewards associated with increasing earnings patterns, Working paper.
Bauman, C., M. Bauman, and R. Halsey. 2000. Do firms use the deferred tax asset valuation allowance to manage earnings? The Journal of the American Taxation Association 23:27-48.
Bartov, E. 1993. The Timing of Asset Sales and Earnings Manipulation. The Accounting Review: 840-855.
Bernard, V., and D. Skinner. 1996. What motivates managers’ choice of discretionary accruals?Journal of Accounting and Economics 22(1-3):313-325.
Blacconiere, W.G., D.M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in the firm value. Journal of Accounting and Economics 18: 357 – 377 .
Boynton, C.E., P.S. Dobbins, G.A. Plesko. 1992. Earnings management and the corporate alternative minimum tax. Journal of Accounting Research 30:131-153.
Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (1): 99-126.
Burgstahler, W. B. Eilliott, and M. Hanlon. 2002. How firms avoid losses: Evidence of use of the net deferred tax asset account. University of Washington Working Paper.
Burgstahler, D. and M. Eames. 2002. Management of earnings and analysts’ forecasts to achieve zero and small positive earnings surprises. Working paper, University of Washington.
Burgstahle and Michael J. Eames. 2000. Earnings Management to Avoid Losses and Earnings Decrease. Are Analysts Fooled? Contemporary Accounting Research 20 (2):253-294.
Burgstahler David, and I. Dichev .1997. Earnings management to avoid earnings decreases and losses. Journal of the American and Economics 24: 99-126.
Cahan. 1992. The Effect of Antitrust Investigation on Discretionary Accruals：A Refined Test of the Political Cost Hypothesis. The Accounting Review: 77-95.
David A. Guenther, and Richard C. Sansing , 2004, The Valuaion Relevance of Reversing Deferred Tax Liabilities.The Accounting Review 79(2): 437-451.
DeAngelo, E., H. DeAngelo, and D. Skinner. 1994. Accounting choices of troubled companies. Journal of Accounting and Economics 17: 113-143.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. April 1995. Detecting Earnings Management. The Accounting Review 70(2)：193-225.
Eldenburg, L., and N.Soderstrom, 1996. Accounting system management by hospitals operating in a changing requlatory environment. The Accounting Review 71: 23-42.
Frank, M. M., and S. Rego. 2003. Do managers use the valuation allowance account to manage earnings around certain earnings targets? Working paper.
Joos, P., J. Pratt, and D. Young. 2003. Using deferred taxes to detect earnings management : Further evidence. Working paper, Massachusetts Institute of Technology.
Healy, P. 1985. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics 7: 85-107.
Healy, P. and J. Wahlen.1999.A Review of the Earnings Management Literature and Its Implications for Standard Setting, Accounting Horizons 13:365-383.
Linda K. Krull.2004. Discussion of Decomposing Changes in Deferred Tax Assets
and Liabilities to Isolate Earnings Management Activities. JATA 26 (Supplement) :67-72
Miller, G., and D.Skinner. 1998. Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No.109.The Accounting Review: 213-233.
Mills, L., and K. Newberry. 2001. The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. The Journal of the
American Taxation Association 23(1):1-19.
Phillips J., M. Pincus, and S.O. Rego. 2003. Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review 78(2): 491-521.
Phillips J., M. Pincus, S.O. Rego and Huishan Wan. 2004. Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings. The Journal of the American Taxation Association 26(Supplement):43-66.
Schipper, K. 1989. Commentary on Earning Management. Accounting Horizons 3: 91-102.
Schrand, C. and M. H. F. Wong. 2003. Earnings management using the valuation allowance for deferred tax assets under SFAS 109. Contemporary Accounting Research(Fall):579-611.
Visvanathan, G.,1998. Deferred Tax Valuation Allowance and Earning Management. Journal of Financial Statement Analysis(Summer):6-15.
Watts, L. W., and J. L. Zimmerman. 1978. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review: 52-77.