臺灣博碩士論文加值系統

從1990年起，美國財政部發佈之消息顯示，公司之財稅差異不斷擴大，每年預估之財稅收入不斷向下修正，公司是否透過財務會計準則與稅法間不同規定所產生之差異進行避稅行為，引發政府機關與學者之關切。另一方面，盈餘管理為近年來熱門的探討主題之一，因此，財稅差異是否為其中一種手法，為本研究探討之主題。
過去學者透過稅前財務所得之變動及組成來判斷盈餘管理之存在，本研究則透過財稅差異之變動幅度與稅前財務所得之連動關係，及過去文獻用以衡量盈餘管理之變數來測試財稅差異是否與盈餘管理有關。另一方面，管理階層獎酬為產生盈餘管理行為的重要誘因之一，故分析管理階層之誘因是否會影響財稅差異之幅度，也納入本研究探討之主題。最後，本研究從公司治理機制中財務報表之角度，分析公司治理機制是否對於財稅差異幅度有同樣之影響，加強本研究之結果。
本研究之實證結果顯示：（1）財稅差異之幅度可能為盈餘管理操弄手法之一；（2）管理階層獎酬誘因越大，透過財稅差異操弄盈餘之幅度越大，尤其以管理階層所獲取之現金紅利具有最高關聯性，且有持續三年影響效果；（3）公司治理機制之良莠，影響財稅差異幅度；（4）當財務所得大於課稅所得或是大於零時，管理階層透過財稅差異操弄盈餘之情形更加顯著。

According to the report published by Internal Revenue Service in 1990s, corporate tax-book differences trends increasingly and consequently brings about the government and researchers’ concerns about whether managers’ incentives influence the way they manipulate the earnings by different regulation among financial income and taxable income. In this study, I will first develop the model to measure the relation between earnings management and tax-book differences.
On the other hand, compensation incentives are the major factors in earnings management. Therefore, the more the incentives, such as higher bonus, stockholding and bonus rates, the more possibilities earnings management. In addition, to enhance the result of the analysis; variables of corporate governance which have been testified as having connection with earnings management are added as robust test.
The result demonstrates that corporate tax-book difference is related to earning management, and that compensation incentives are the motives of managers to manipulate financial income for extra return. Moreover, corporate governance is also another factor which affects the degree of earnings management. Besides, this situation becomes more obvious when financial income is larger than taxable income or when it appears to be zero. This study may help explaining why large tax- book gaps trend increasingly.

圖目錄 ii
表目錄 ii
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題與研究架構 5
第二章 文獻探討 8
第一節 財稅差異與盈餘管理 8
第二節 管理階層報酬與盈餘管理之相關文獻 11
第三節 公司治理與盈餘管理之相關文獻 14
第三章 研究方法 20
第一節 研究假說 20
第二節 實證模式及變數衡量 23
第三節 樣本與資料來源 32
第四章 實證結果分析 33
第一節 敘述性統計分析 33
第二節 財稅差異與盈餘管理及其誘因 35
一、 財稅差異與盈餘管理 35
二、 財稅差異與管理階層獎酬 44
第三節 財稅差異與公司治理 47
第五章 結論與建議 51
第一節 結論 51
第二節 研究限制 52
第三節 後續研究之建議 53
參考文獻 54

一、中文文獻：

陳子民，1990，企業節稅，台北：經濟日報社。
許崇源、林宛瑩及戚務君，2006，建構台灣企業公司治理評等指標，國立政治大學商學院卓越計畫：「金融、會計、財務、保險領域整合平台」研究報告。
鄭丁旺，2003，中級會計學，作者自版。
薛明玲，2000，財管工具書系列－營利事業稅務指南，台北：財團法人省屬行庫中小企業聯合輔導基金。

二、參考網址：

Tax Policy Center
http://www.taxpolicycenter.org
Internal Revenue Service
http://www.irs.gov
Bureau of Economic Anlysis
http://www.bea.gov
The school of accountancy at the Robinson College of Business
http://www.robinson.gsu.edu/accountancy/gov_score.html
公開觀測站
http://newmops.tse.com.tw

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