臺灣博碩士論文加值系統

本研究主要探討公司避稅與盈餘管理之間的關聯性。研究所需之相關財務資料來源為「台灣經濟新報社（TEJ）」資料庫與公開資訊觀測站，研究範圍以2000年至2009年台灣證券交易所上市、上櫃公司為樣本。本篇論文先針對一般公認會計原則與稅法規定間之差異，對公司之避稅情況進行分析，並進一步利用避稅之模型來加以衡量。接著，本篇論文對避稅與與盈餘管理進行迴歸分析。實證結果顯示，避稅與盈餘管理之間具有正相關，亦即，當避稅的活動越多時，公司從事盈餘管理的行為也會增加。

This study is investigating the association between tax sheltering and earnings management. The data we need is from TEJ database and Market Observation Post System. Our sample is the listed company at stock exchange market and the list company at over-the-counter market in Taiwan from 2000 to 2009. We analyze the gap between general accepted accounting principle and tax laws, we further use some models to measure tax sheltering. Then we use regression analyze to investigate the relationship between tax sheltering and earnings management. The result indicates that there is a strong positive relationship between tax sheltering and earnings management. In the other words, when tax sheltering increases, earnings management will also increase.

第一章 緒論 1
1.1 研究動機與目的 1
1.2 預期研究貢獻 6
1.3 研究的架構與流程 7
1.3.1 研究架構 7
1.3.2 研究流程圖 8
第二章 文獻探討及假說發展 9
2.1 盈餘管理之相關文獻 9
2.1.1盈餘管理的動機 10
2.1.2盈餘管理的方法 14
2.2 避稅之相關文獻 24
2.3 避稅與盈餘管理之相關文獻 26
2.4 假說發展 34
第三章 研究方法 36
3.1 資料來源、樣本選取與研究期間 36
3.1.1資料來源 36
3.1.2研究期間 36
3.1.3樣本選取標準 36
3.2 研究設計 37
3.3 研究模型 41
第四章 實證結果與分析 43
4.1 樣本選取 43
4.2 敘述性統計 46
4.3 相關性分析 48
4.4 實證結果分析 52
第五章 結論與建議 58
5.1 研究結論 58
5.2 研究限制 59
5.3 研究建議 60
參考文獻 62

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