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研究生:侯怡年
研究生(外文):Hour, Yi Nain
論文名稱:台灣上市公司規模和稅率關係之實証研究--政治程序理論之探討
論文名稱(外文):The Empirical Test between Firm Size and Effective Tax Rates-- The study of Political Process Theory
指導教授:倪豐裕倪豐裕引用關係
指導教授(外文):Ni, Feng Yu
學位類別:碩士
校院名稱:國立中山大學
系所名稱:企業管理研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:1994
畢業學年度:82
語文別:中文
論文頁數:106
中文關鍵詞:政治影響理論政治成本理論單一等式基本模型路徑模型路徑係數
外文關鍵詞:political influence theorypolitical cost theory
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實徵會計理論規模假設中,對公司政治程序成功與否,有二種對立假設:
一、政治影響理論:主張公司規模和有效稅率間成負向關係。二、政治成
本理論:主張公司規模和有效稅率間成正向關係。本研究之主要目的,乃
是要測試在台灣公司規模和有效稅率間之關係,是成正向相關的政治成本
理論或是負向相關的政治影響理論;同時加以探討用有效稅率直接來衡量
公司的政過程會不會受到因為有效稅率含有干擾因素,而使結果產生偏差
?本研究之研究結果如下:一、單一等式基本模型:此模型乃直接測試公
司規模和有效稅率間之關係,大致上來是符合政治成本理論所主張。二、
路徑模型:結果發現造成公司規模和有效稅率間為正向關係,可歸因於營
業淨損和利息保障倍數二項干擾因素和直接效果;造成公司規模和稅率間
為負向關係,歸因於優惠調整項目和稅額抵減。三、路徑係數:在各變數
的相對重要性方面,營業淨損對結果所造成的偏差並沒有構成顯顯著的影
響,利息保障倍數則造成較大的影響效果。上述結果可發現以有效稅率來
衡量公司政治過程,應將二項干擾因素從有效稅率中扣除。
In the hypothesis of Positive Accounting Theory, there are two
oppositive hypotheses discussing whether firm political
procedures are successful or not: 1. Political Influence theory:
Expounds that the firm size is negatively related to effective
tax rate. 2. Political cost theory:Expounds that the firm size
is positively realted to the effective tax rate. The main
purpose of this research is to investigate whether the
relationship between the firm size in Taiwan and the effective
tax rate is the positive relation of political cost theory or
the negative realtion of political effective theory; meanwhile,
to investigate if it is suitable to directly measure the
political process of firm with effective tax rate ? The results
of this reseach are as follows: 1. The Single Equation Basic
Model:This model is through the direct detection of the
relation between the firm size and effective tax rate, the
result is found is found generally in in conformity with the
statement of political cost. 2. The Path Model:The result,
which shows that the resulted firm size and the effective tax
rate positively related to each other, may be induced from the
two interferences of net operating losses and times interest
earned and the direct effect; The result, which shows the firm
size and the efective tax rate are negatively related may be
owing to Perference and Tax credit. 3. the Path Coefficient:In
the aspect of the oppposite importance of all variables, the
net operating losses doesn''t result in significant influence
toward the caused biase; however, the times interest earned has
greater influence on the contrary. As a conlusion, when one is
measuring the political process of firm, one should exclude the
two interferences from the effective tax rate.
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