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研究生:陳慧芳
研究生(外文):Chen,Hui- Fang
論文名稱:IFRS導入對遞延所得稅與盈餘品質間關聯性之影響
論文名稱(外文):The Association between Deferred Tax and Earnings Quality in the pre- and post- IFRS implemented periods
指導教授:薛敏正薛敏正引用關係
指導教授(外文):Shiue,Min-Jeng
口試委員:范宏書
口試委員(外文):Fan, Hung-She
口試日期:2014-06-11
學位類別:碩士
校院名稱:輔仁大學
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:2014
畢業學年度:102
語文別:中文
論文頁數:57
中文關鍵詞:遞延所得稅資產遞延所得稅負債盈餘品質
外文關鍵詞:Deferred Income Tax AssetsDeferred Income Tax LiabilitiesEarnings QualityIFRS
相關次數:
  • 被引用被引用:2
  • 點閱點閱:279
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本文選取2008年第1季到2013年第3季之國內上市櫃公司為研究對象,探討遞延所得稅與盈餘品質間關聯性之影響。本研究探討遞延所得稅資產差異及遞延所得稅負債差異對其盈餘品質之影響,而後並將盈餘解構為現金流量及應計項目。
實證結果顯示,遞延所得稅資產差異或遞延所得稅負債差異皆會降低盈餘及應計項目持續性。另外,研究結果證明,遞延所得稅資產及負債變動影響現金流量持續性程度大於對應計項目持續性之影響程度。IFRS實施後,解釋能力會增強。

This study collected the TWSE/GTSM list companies from the first quarter, year 2008 to the third quarter, year 2013 as a sample to examine the association between deferred tax and earnings quality. Firstly, this study investigates the effect of deferred income tax assets change and deferred income tax liabilities change on earnings quality. Then we decomposed the current earnings into cash flows and accruals for further analysis.
The empirical results show that both the change of deferred income tax assets and liabilities are negative correlative with the earnings and accruals persistence. Furthermore, the evidence showed that the extent of mitigating effect of the deferred income tax assets and liabilities change on the cash flow persistence is greater than on the accruals persistence. Also, the research provides evidence that while IFRS implementing do provide incremental information about deferred taxes.

表次......................................................... vi
圖次........................................................vii
第一章 緒論...................................................1
第一節 研究背景與動機.....................................1
第二節 研究目的...........................................2
第三節 研究架構...........................................4
第二章 文獻探討...............................................5
第一節 IFRS實施前後遞延所得稅資產及負債之規範............5
第二節 財稅差異與盈餘管理的關聯性研究....................9
第三節 盈餘品質-盈餘持續性之文獻加以彙整..................13
第三章 研究方法.............................................20
第一節 研究假說.....................................20
第二節 實證模型、變數定義與衡量........................22
第三節 研究期間、樣本資料來源與選取.......................29
第四章 實證結果與分析........................................30
第一節 敍述性統計分析................................30
第二節實證結果分析..................................42
第五章 結論與建議............................................50
第一節 研究結論.........................................50

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