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研究生:李婉瑜
研究生(外文):Wan-Yu Li
論文名稱:企業會在盈餘管理時同步規避稅負嗎?
論文名稱(外文):Is Earnings Management Accompanied by Tax Avoidance
指導教授:黃德芬黃德芬引用關係
指導教授(外文):Der-Fen Huang
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
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:2016
畢業學年度:104
論文頁數:72
中文關鍵詞:盈餘管理財稅差異有效稅率避稅行為
外文關鍵詞:earning managementbook-tax differenceseffective tax ratetax avoidance
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本研究的主要目的在於探討公司藉由裁決性應計數所進行的盈餘管理行為與避稅行為之間的關聯性。文中使用1995年至2012年我國上市櫃公司之資料做為樣本,採用陳明進與蔡麗雯(2010)之研究模型,並以永久性財稅差異及有效稅率做為衡量避稅行為之替代變數,以測試公司進行盈餘管理與避稅行為之關聯。實證結果顯示,公司的避稅行為與盈餘管理間具有顯著的正向關係,表示不管公司從事盈餘管理之動機為何,當公司對於從事盈餘管理行為時,也會同時進行避稅活動,本文研究結果呼應了Frank at al. (2009)之研究結果,公司會同時進行積極性之租稅規劃與積極性的財務報導。另外,本文的敏感性測試,顯示實證結果具穩健性。
The main purpose of this dissertation is to investigate the relationship between tax avoidance and earnings management. Using a sample of Taiwanese listed firms from 1995 to 2012, we employ a model developed by Chen and Tsai (2010) and use the permanent book-tax differences and effective tax rate to proxy for tax avoidance activities. The empirical results show that the tax avoidance has significant positive effect on earnings management (measured by discretionary accruals), represented no matter what kind of company motivation of earnings management is, for the time when the company engaged in earnings management behavior, will also engage in tax avoidance, consistent with Frank et al. (2009). In addition, the sensitive robustness checks also support our main empirical results.
目錄
摘要………………………………………………………………….…………......Ⅰ
Abstract………………………………………………………….……………..….Ⅱ
第一章 緒論……………………………………………………….………..…….1
第一節 研究動機與目的……………………………………………..……..1
第二節 研究架構……………………………………………………..……..4
第二章 文獻回顧…………………………………………………………..……..5
第一節 避稅行為………………………………………………………..…..5
第二節 盈餘管理……………………………………………………….…...8
第三章 研究假說與研究設計…………………………………………………..13
第一節 研究假說…………………………………………………………..13
第二節 變數定義與實證模型……………………………………………..15
第三節 資料來源與樣本選取……………………………………………..26
第四章 實證結果與分析………………………………………………………..27
第一節 敘述性統計………………………………………………………..27
第二節 相關係數分析……………………………………………………..37
第三節 實證結果…………………………………………………………..43
第四節 敏感性分析…………………………………………………….….49
第五章 結論與限制………………………………………………………….….65
第一節 研究結論…………………………………………………………..65
第二節 研究限制…………………………………………………………..65
參考文獻…………………………………………………………………………..67


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