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研究生:林于璿
研究生(外文):Yu-Hsuan Lin
論文名稱:財稅差異與資訊透明度之關聯性研究
論文名稱(外文):The Association between Book-Tax Difference and Information Transparency
指導教授:薛敏正薛敏正引用關係
指導教授(外文):Min-Jeng Shiue
口試委員:范宏書鄭桂蕙
口試委員(外文):Fan, Hung-ShuCheng, Kuei-Hui
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:49
中文關鍵詞:財稅差異資訊透明度盈餘管理
外文關鍵詞:Book-Tax DifferenceInformation TransparencyDisclosure Ranking System
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本研究目的在探討公司財稅差異與資訊透明度的關聯性。課稅所得之估計係依據陳明進(2009)的方法,將上市公司財務報告關於所得稅揭露資料逐一建檔後,以當期應付所得稅額推估公式計算出課稅所得。資訊透明度之部分係以證基會所公布的第九屆及第十屆資訊揭露評鑑之受評鑑上市公司為研究對象。以資訊揭露評鑑系統所評鑑的結果,做為資訊透明度的衡量變數,探討資訊透明度與財稅差異之關聯。本研究實證結果顯示,財稅差異與資訊透明度呈顯著負相關。本研究另進行若干分析,其研究結果均與主測試結果一致。
The purpose of this study is to examine the relation between the book-tax difference and information transparency. Following Chen (2009), this study adopts the estimative formula of accrued tax payable to calculate the taxable income established and files the disclosure tax information in financial reporting of listed firms. The information transparency ought to investigate the listed firms’ information that was announced by the Information Transparency and Disclosure Ranking System (IDTRS) of the Securities and Futures Institute (SFI) from 2011 to 2012 as samples. The evaluation results of the IDTRS were used as the proxy of information transparency to test the relationship between the information transparency and the book-tax difference. The empirical result shows that the book-tax difference is significantly negative-related to information transparency. This study performs several additional tests. The empirical results of these additional tests are consistent with the main test results.
目錄
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 研究流程與論文架構 3
第二章 文獻探討 5
第一節 財稅差異 5
第二節 資訊透明度 9
第三章 研究方法 11
第一節 研究假說 11
第二節 研究模型 11
第三節 變數衡量 13
第四節 資料來源與樣本選取 16
第四章 實證結果分析 18
第一節 敘述性統計 18
第二節 相關分析 19
第三節 迴歸分析 20
第四節 額外分析 23
第五章 結論與建議 35
第一節 研究結論 35
第二節 研究限制與建議 35
附錄1:課稅所得之推估 37
附錄2:課稅所得推估範例 39
第一節 當年度有所得稅費用 39
第二節 當年度無所得稅費用 41
參考文獻 42

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