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研究生:張晏碩
研究生(外文):Yan-Shuo Chang
論文名稱:最低稅負與盈餘管理之研究
論文名稱(外文):An Empirical Study between Alternative Minimum Tax and Earnings Management
指導教授:黃美祝黃美祝引用關係
指導教授(外文):Mei-Juh Huang
學位類別:碩士
校院名稱:銘傳大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:46
中文關鍵詞:裁決性應計數盈餘管理最低稅負制
外文關鍵詞:Earnings managementDiscretionary accrualsAlternative minimum tax
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我國政府以往為了促進經濟發展,因而採取提供租稅優惠的政策,然而卻有以下缺失:第一,租稅優惠集中特定產業,違背租稅公平。第二,提供過多之租稅優惠,導致稅基遭受嚴重侵蝕,而造成政府稅收短絀財政失衡。有鑒於此,我國在九十五年實施「所得基本稅額條例」。

本研究在探討我國上市上櫃公司是否因所得基本稅額條例的實施而進行盈餘管理的行為。實證結果發現,我國上市上櫃公司九十四年度的裁決性應計數顯著為正,顯示有因應最低稅負的實施而從事盈餘管理的行為。此外,民國九十年至九十三年平均有效稅率低於10%的公司其裁決性應計數顯著較高,顯示企業有效稅率若低於最低稅負制之稅率(即百分之十)時,則企業會從事盈餘管理的行為。本研究發現電子業、高資本資產密集度的公司和高證券期貨交易所得的公司也有為獲取租稅利益而進行盈餘管理的行為。
Taiwan government provides the preferential tax treatment in order to improve the economic development. However, it results in some shortcomings. First, only some specific industries acquire the preferential tax treatment, and it violates the tax equity. Secondly, Taiwan government provides so many preferential tax treatments that resulting in lesser tax base and financial deficit. To uphold tax equity and to ensure tax revenue, Taiwan has adopted Income Basic Tax Act (the Alternative Minimum Tax, AMT) since January 1, 2006.

This study investigates whether listed and over-the-counter companies manage their earnings responded to the implementation of the Income Basic Tax Act. We found those listed and over-the-counter companies’ discretionary accruals are positive, so it shows that listed and over-the-counter companies managed their earnings responded to the implementation of the Income Basic Tax Act. Besides, discretionary accruals of companies with average effective tax rates (from 2001 to 2004) below 10% are positive, implying those companies managed their earnings. Furthermore, we found that IT industry, companies which acquire high preferential tax treatments and companies which are high security and future exchange income also managed their earnings.
目錄.....Ⅰ
圖目錄.....Ⅲ
表目錄.....Ⅳ
第一章 緒論.....1
第一節 研究背景.....1
第二節 研究動機及研究目的.....2
第三節 研究流程與架構.....4
第二章 文獻探討.....5
第一節 最低稅負制.....5
一、最低稅負制之起源.....5
二、我國最低稅負制 .....6
第二節 盈餘管理.....8
一、盈餘管理的定義 .....8
二、盈餘管理的動機.....8
三、衡量盈餘管理的實證模型.....10
第三節 稅制變動對盈餘管理之影響.....14
第三章 研究方法.....18
第一節 假說發展.....18
第二節 裁決性應計項目變動的計算.....20
第三節 迴歸模型與變數定義.....21
第四章 實證結果.....26
第一節 樣本篩選與資料來源.....26
第二節 敘述性統計分析.....27
第三節 相關性分析.....28
第四節 迴歸結果分析.....30
第五節 敏感性測試.....32

第五章 研究結論與建議.....34
第一節 研究結論.....34
第二節 研究限制與建議.....34
參考文獻.....36
中文部分
吳芝穎,2005,最低稅負制對股市之影響,臺灣大學會計學研究所未出版碩士論文。
周利蔭,2006,台灣實施所得基本稅額條例對證劵市場之影響,成功大學企業管理學系在職專班未出版碩士論文。
周添城、徐偉初、宋秀玲與李新仁,1989,部門、產業間之稅負分配研究,財政部賦稅改革委員會專題報告。
林文義,2006,最低稅負制對公司稅負影響之研究 ─以台灣五十指數成分股為例,臺灣大學經濟學研究所未出版碩士論文。
林世銘、林宗輝與蔡彥卿,2001,兩稅合一與盈餘管理,第十屆會計理論與實務研討會。
林世銘、楊朝旭,1994,上市公司營利事業所得稅負擔之研究,財稅研究,第26卷,第6期:34-52。
林玉惠,2005,台灣實施最低稅負之研究,台北大學企業管理學系未出版碩士論文。
洪瑞隆,2004,營利事業所得稅最低稅負制之研究,臺灣大學會計學研究所未出版碩士論文。
陳明進,2003,我國租稅優惠對營利事業租稅負擔之影響,管理評論,第22卷第1期:127-151。
陳明進與汪瑞芝,2005,兩稅合一實施與營利事業盈餘管理之實證研究,財稅研究,第三十七卷第六期:1-18。
曹美華,2005,最低稅負制度影響營利事業所得稅之模擬研究—以臺灣省北區國稅局為範圍,中原大學會計學研究所未出版碩士論文。
郭重附,2006,最低稅負制、資本使用者成本與投資-臺灣之實證研究,臺灣大學經濟學研究所未出版碩士論文。
蔡素幸,1993,台灣上市公司規模與有效稅率關係之實證研究-實徵會計理論政治成本假設之探討,國立中山大學企業管理研究所未出版碩士論文。

英文部分
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Choi, W. W., J.D. Gramlich, and J.K. Thomas. 1992. Firm responses to the book adjustment of the corporate alternative minimum tax. Paper presented at the annual meeting of the American Accounting Association, Nashville, Tennessee, August 1991.
DeAngelo, L. 1986. Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders. The Accounting Review 61(July):400-420.
Dechow, P., R. Sloan. 1991. Executive incentives and the horizon problem: an empirical investigation. Journal of Accounting and Economics14(1):51-89.
Dechow, P., Sloan, and A. Sweeney .1995. Detecting earning management. The Accounting Review 70(2):193-225.
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17: 145-176.
Guenther, D. A. 1994. Earnings management in response to corporate tax rate changes : evidence from the 1986 tax reform act. The Accounting Review 69(1): 230-243.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics1(1): 85-107.
Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383.
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McNichols, M., and G. Wilson. 1988. Evidence of earnings management from the provision for bad debts. Journal of Accounting Research: 1-31.
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Sweeney, A. P. 1994. Debt-covenant violations and managers'' accounting responses. Journal of Accounting and Economics 17(3): 281-308.
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Zimmerman, J. L. 1983. Taxes and firm size. Journal of Accounting and Economics 5: 119-149.
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