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研究生:徐維廷
研究生(外文):Xu, Weiting
論文名稱:財務危機公司之財稅差異研究
論文名稱(外文):The Study of Book-Tax Difference on Financial Distress Companies
指導教授:黃劭彥黃劭彥引用關係周庭楷周庭楷引用關係
指導教授(外文):Huang, ShaioYanChou, Tingkai
口試委員:黃劭彥周庭楷林有志潘李賢
口試委員(外文):Huang, ShaioYanChou, TingkaiLin, YuchihPan, Leehsien
口試日期:2010-06-19
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2012
畢業學年度:100
語文別:中文
論文頁數:95
中文關鍵詞:財務危機公司財稅所得差異會計所得課稅所得盈餘管理避稅
外文關鍵詞:financial distress companiesbook-tax differenceaccounting incometaxable incomeearnings managementtax shelter
相關次數:
  • 被引用被引用:2
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  • 下載下載:20
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本研究旨在探討財務危機公司於危機發生前與危機解除後在財務會計所得和課稅所得差異(以下簡稱財稅差異)與正常公司之間的關聯性。相較過去有關財務危機公司與盈餘管理之研究;本文採用陳明進 (2009)所建立的當期應付所得稅額推估公式計算出企業之課稅所得額,且將上市櫃公司財務報告書中相關所得稅揭露資料逐一建檔,並以裁決性應計數探討財務危機公司於財稅差異背後是否隱含盈餘管理或避稅之行為。實證結果顯示,在將財稅差異區分為正向與負向財稅差異後,發現財務危機公司在危機發生前和危機解除後較傾向使用裁決性應計數造成正向財稅差異以及較小的負向財稅差異。最後,在進行敏感性分析後發現除了危機發生前與危機解除後之結果與主測試一致之外,財務危機公司於危機發生前之正向財稅所得差異相較於危機解除後有較大之趨勢。
The research investigates the association between financial distress companies and normal companies in book-tax difference before the distress happened or after the distress relived. Different to the past research, this research adopt the estimative formul of acurrent tax payable to calculate the taxable income established by Chen (2009), and filing the disclousure tax information in financial reporting of public companies, and investigate whether the financial distress companies in book-tax difference have earnings management or tax shelter behaviors with discretionary accruals. The results find the financial distress companies tend to use the discretionary accruals in positive book-tax difference and lower negative book-tax difference when the distress happened and relived. Finanally, after sensitive analyzing finds that the positive book-tax difference before the distress happened is larger than the distress relived.
目 錄
圖目錄 iii
表目錄 iv
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的與預期貢獻 7
1.3 研究架構 9
第二章 文獻探討與假說發展 11
2.1財務危機之相關文獻 11
2.1.1 財務危機之定義 11
2.1.2 財務危機之文獻 15
2.2 財稅差異之相關文獻 19
2.3 財稅差異與盈餘管理之文獻 23
2.4 假說發展 28
第三章 研究方法 31
3.1資料來源、樣本選取和研究期間 31
3.1.1 資料來源 31
3.1.2 研究期間 31
3.1.3 樣本選取標準 31
3.2變數定義 33
3.2.1 財稅差異之衡量—應變數 33
3.2.1 解釋變數 36
3.3 研究模型 37
第四章 實證結果與分析 41
4.1 樣本選取及篩選過程 41
4.2 敘述性統計 46
4.3 相關性分析 55
4.4 實證結果分析 64
4.4.1 危機發生前之財務危機公司與正常公司 64
4.4.2 危機解除後之財務危機公司與正常公司 67
4.4.3 財務危機公司於危機發生前與危機解除後 69
4.5 敏感性分析 71
第五章 結論與建議 77
5.1 研究結論 77
5.2 限制方面 79
5.3 管理意涵 80
5.3.1主管機關 80
5.3.2投資人 80
5.3.3未來研究 80


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