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研究生:吳奇正
研究生(外文):Wu Chi Cheng
論文名稱:營利事業所得稅稅率調降與企業盈餘管理之關聯
論文名稱(外文):Correlation between Corporate Income Tax Rate Reduction and Earnings Management
指導教授:陳妙香陳妙香引用關係
口試委員:李娟菁陳美菁
口試日期:2012-06-29
學位類別:碩士
校院名稱:德明財經科技大學
系所名稱:理財與稅務管理研究所
學門:商業及管理學門
學類:財務金融學類
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:41
中文關鍵詞:營利事業所得稅稅率調降盈餘管理
外文關鍵詞:corporate income tax rate reductionearnings management
相關次數:
  • 被引用被引用:7
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  • 下載下載:26
  • 收藏至我的研究室書目清單書目收藏:0
本研究主要目的在探討營利事業所得稅稅率調降與企業盈餘管理之關聯,即是否會因政府大幅調降營利事業所得稅稅率,使得企業管理當局從事盈餘管理;此外,當產業特性不同時,是否從事盈餘管理之程度會有明顯不同。
本研究以2007年至2011年台灣證券交易所全體上市公司為研究對象,使用Industry Cross-sectional Modified Jones Model來估計裁決性應計項目,並以裁決性應計項目為應變數,營利事業所得稅稅率調降前後各年為自變數,另以負債比率、企業規模、經理人持股比率與營業活動現金流量為控制變數,各產業資料分別進行迴歸模型分析。實證結果發現(1) 營利事業所得稅稅率調降,確實會導致盈餘管理程度顯著增加;(2) 產業特性不同時,盈餘管理程度並無顯著的差異性存在。

The primary goal of this study is to investigate the correlation between corporate income tax rate reduction and earnings management, and whether the implementation of a large corporate income tax reduction by government will cause business management authorities to engage in earnings management. In addition, the study will also look into a situation when industry characteristics differ, whether the extent of engaged earnings management will be significantly different.
The subjects of this study were all Taiwan Stock Exchange listed companies from 2007 to 2011. The Industry Cross-sectional Modified Jones Model was used to estimate discretionary accruals, and with the discretionary accruals as dependent variables, the years before and after corporate income tax rate reduction as the independent variables, in addition to debt ratio, company scale, manager shareholding ratio and operating cash flows as control variables, a regression analysis was carried out separately on data from various industries. Empirical results indicated that (1) the reduction of corporate income tax rate does indeed lead to a significant increase in the extent of earnings management; (2) when industry characteristics differ, significant differences in the extent of earnings management did not exist.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與對象 2
第三節 研究流程 3
第二章 文獻探討 4
第一節 我國營利事業所得稅近期修正變革 4
第二節 盈餘管理之定義 6
第三節 盈餘管理常見之誘因 7
第四節 盈餘管理之衡量方法 13
第三章 研究方法 16
第一節 研究架構 16
第二節 樣本選取與資料來源 17
第三節 變數定義與衡量 18
第四節 研究模型 22
第四章 實證結果 27
第一節 敘述統計分析 27
第二節 Pearson相關係數分析 29
第三節 多元迴歸分析 31
第五章 結論與建議 34
第一節 結論 34
第二節 建議 36
參考文獻 37
中文部份 37
英文部分 39

中文部份
1.王詠慧、王泰昌、林世銘,(2001),兩稅合一前後未分配盈餘與股價關連之研究,國立臺灣大學會計學研究所。未出版碩士論文。
2.李建然、許書偉、陳政芳,(2003),非審計服務與異常應計數之關聯性研究,會計評論,第37期:頁1-30。
3.林宜勉、王韶濱、陳世良,(2004),會計方法選擇與盈餘管理:以折舊方法為例,會計與公司治理第1卷第1期:頁73-94。
4.林玫秀,(2002),台灣上市與上櫃公司盈餘管理現象之研究,私立中原大學會計研究所碩士論文。
5.林柄滄,(2003),內部稽核理論與實務(第5版),台北:翰中有限公司。
6.林嬋娟、蘇裕惠,(2002),從目的、專業能力、動機等架構探討審計市場之運作,會計研究月刊203期,頁73。
7.姜廷霖,(2006),企業盈餘管理程度與特性之探討—以世界主要國家為例,東吳大學會計學系碩士論文。
8.張文靜,(2000),盈餘管理之特性與審計品質之影響,國立政治大學會計學研究所博士論文。
9.張瓊文,(2000),強制性財務預測與盈餘管理關聯性之研究- 更新標準改變前後之探討,國立台灣大學會計學研究所未出版碩士論文。
10.陳慧美,(2003),盈餘管理與財務特性,股票報酬關聯性之探討,國立中山大學財務管理學系研究所碩士論文。
11.馮德輝,(1997),污染性產業之政治成本:以有效稅率及盈餘管理分析,國立中正大學會計研究所未出版碩士論文。
12.黃培怡,(2000),上市公司損益平穩化與Big Bath之探討,中國文化大學會計研究所碩士論文。
13.廖佳璿,(2000),營業稅率調降對銀行業營收管理之影響,國立政治大學會計學研究所,未出版碩士論文。
14.鄭丁旺,(1993),「中級會計學第五版」,三民書局,頁13-15。
15.薛敏正、林嬋娟、洪櫻芬(2002),盈餘管理偵測模式比較研究 - 以國內財務困難公司為例,2002會計理論與實務研討會,台北:台北大學。
16.羅夙雅,(2010),員工分紅獎酬與盈餘管理之關聯性。國立中正大學會計與資訊科技研究所。未出版碩士論文。

英文部分
1.Aharony J., C. J. Lee, and T. J. Wong,(2000), “Financial Packaging of IPO Firms in China, “Journal of Accounting Research, 38, No.1, pp.103-126.
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3.Beaver, W. H., M. F. McNichols, and K. K. Nelson,(2003), “Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry.” Journal of Accounting and Economics, 35, NO.3, pp.347-376.
4.Bowen,M. r., E. w. Noreen and J. M. Lacey, (1981) ,”Determinants of the corporate decision to capitalize interest,” Journal of Accounting and Economics(August):pp.151-179.
5.Cahan, S. F., (1992) , The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review 67(January): pp.77-95.
6.Chung, R., M. Firth, and J. B. Kim,(2002), “Institutional Monitoring and Opportunistic Earnings Management” Journal of Corporate Finance, 8, No.1, pp.29-48.
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8.Dechow, P. M. and R. G. Sloan,(1991), “Executive Incentives and the Horizon Problem,” Journal of Accounting and Economics, 14, No.1, pp. 51-89.
9.Dechow, P. M., R. G. Sloan, and A. P. Sweeney,(1995), “Detecting Earnings Management.” Accounting Review, 70, No.2, pp.193-225.
10.DeFond, M. L. and J. Jiambalvo,(1994), “Debt Covenant Violation and Manipulation of Accruals.” Journal of Accounting and Economics, 17, No.12, pp.145-176.
11.Dhaliwal, D. S.,(1980), “The Effect of the Firm's Capital Structure on the Choice of Accounting Methods.” Accounting Review, 55, No.1, pp.78-84.
12.Guenther, D. A., E. L. Maydew, and S. E. Nutter. , (1997) , Financial reporting, tax costs, and book-tax conformity. Journal of Accounting and Economics 23: pp.225-248.
13.Guenther, D. A.. , (1994) , Earnings management in response to corporate tax rate change: Evidence from the 1986 Tax Reform Act.The Accounting Review 69(January): pp.230-243
14.Healy, P. M. ,(1985), “The Effect of Bonus Schemes on Accounting Decisions.” Journal of Accounting and Economics, 7, No.1-3, pp.85-107.
15.Healy, P. M., and J. M. Wahlen. , (1999) , A review of the earnings management literature and itsimplications for standard setting. Accounting Horizons 13,pp. 365-383.
16.Hribar, P., and D. W. Collins. , (2002), Errors in estimating accruals:Implications for empirical research. Journal of Accounting Research 40(1):pp.105-134.
17.Jones, J. J.,(1991), “Earnings Management during Import Relief Investigations.” Journal of Accounting Research, 29, No.2, pp.193-228.
18.Kaplan, R. S.,(1985), “Evidence on the Effect of Bonus Schemes on Accounting Procedure and Accrual Decisions: Comments.” Journal of Accounting and Economics, 7, No.13, pp. 109-113.
19.Lopez, T. J., P. R. Regier, T.Lee., (1998) , Identifying Tax-Induced Earnings Management Around TRA 86 as a Function of Prior Tax-Aggressive Behavior. JATA20(Fall):pp.37-56.
20.Maydew, E. L.., (1997), Tax-induced earnings management by firms with net operating losses. Journal of Accounting Research 35(Spring): pp.83-95.
21.Moyer, S. E. , (1990) , Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics.(13):pp.123-154.
22.Schipper,(1989), “Commentary on Earnings Management.”Accounting Horizons, pp.91-102.
23.Scholes, M. S., G. P. Wilson , and M. A. Wolfson., (1992), Firm’s response to anticipated reductions in tax rate: The tax reform act of 1986. Journal of Accounting Research 33(Supplement): pp.161-185.
24.Sweeney, A. P., (1994),“Debt-covenant violations and managers' accounting responses.”Journal of Accounting and Economics ,17(3),pp. 281-308.
25.Teoh, S. H., I. Welch, and T. J. Wong(1998), “Earnings Management and the Long-Term Market Performance of Initial Public Offerings.” Journal of Finance, 53, No.6, pp.1935-1974.
26.Watts, L. W. and J. L. Zimmerman,(1978), “Toward a Positive Accounting Theory of Determination of Accounting Standards.” Accounting Review, 53, pp.112-134.
27.Watts, R. L., and J. L. Zimmerman., (1990). Positive accounting theory:A ten year perspective. The Accounting Review, January:pp.131-156.

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