跳到主要內容

臺灣博碩士論文加值系統

(44.201.97.0) 您好!臺灣時間:2024/04/13 10:52
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:黎書豪
研究生(外文):Shu-Hao Li
論文名稱:企業避稅與董監事暨重要職員責任保險之關聯性
論文名稱(外文):The Association between Tax Aggressiveness and Directors’ and Officers’ Liability Insurance
指導教授:高儷華高儷華引用關係
指導教授(外文):Li-Hua Kao
學位類別:碩士
校院名稱:中原大學
系所名稱:會計研究所
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:2017
畢業學年度:105
語文別:中文
論文頁數:65
中文關鍵詞:企業避稅長期有效稅率董監事暨重要職員責任保險
外文關鍵詞:tax avoidanceeffective tax rate
相關次數:
  • 被引用被引用:0
  • 點閱點閱:175
  • 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
本文探討企業避稅與董監事暨重要職員責任保險之關聯性,研究期間及對象為2008至2015年之台灣上市上櫃公司。實證結果顯示,超過半數以上以5年期或3年期衡量之有效稅率與D&O保險呈正向關聯,且至少達統計百分之十以下之顯著水準。該研究結果說明公司購買D&O保險可以提升公司治理效能,以幫助董監事考量企業避稅的負面聲譽以及訴訟風險與成本影響,並能做出較保守的租稅規劃決策。
This study examines the relationship between the corporate tax avoidance and directors’ and officers’ insurance (hereinafter referred to as D&O insurance) for the listed and over-the-counter companies from 2008 to 2015. The empirical results show that more than half of the measured 5-year or 3-year effective tax rate are positively related to the D&O insurance at least at the 10% significance level. This indicates that D&O insurance bought company can enhance corporate governance efficiency which helps the directors, and officers consider the negative reputation and the litigation risk and possible costs from corporate tax avoidance action and make a more conservative tax planning decision.
目錄
摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 V
第一章 前言 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 5
第二章 文獻回顧與假說發展 6
第一節 台灣D&O保險需求及發展 6
第二節 企業避稅 8
第三節 D&O保險與企業避稅 10
第三章 研究方法 13
第一節 資料來源及樣本選取 13
第二節 實證模型與變數定義 14
第四章 實證結果 24
第一節 敘述性統計 24
第二節 相關係數分析 26
第三節 迴歸結果分析 28
第四節 敏感性分析 45
第五章 結論及建議 55
第一節 研究結論 55
第二節 研究限制與建議 56
參考文獻 57
表目錄
表1 敘述性統計量 25
表3 三年期現金支付稅率Tobit Censored(切齊)迴歸分析表 30
表4 三年期現金支付稅率Tobit Truncared(截斷)迴歸分析表 32
表5 三年期所得稅費率Tobit Censored(切齊)迴歸分析表 34
表6 三年期所得稅費率Tobit Truncated(截斷)迴歸分析表 36
表7 五年期現金支付稅率Tobit Censored(切齊)迴歸分析表 38
表8 五年期現金支付稅率Tobit Truncated(截斷)迴歸分析表 40
表9 五年期所得稅費率Tobit Censored(切齊)迴歸分析表 42
表10 五年期所得稅費率Tobit Truncated(截斷)迴歸分析表 44
表11 一年期現金支付稅率Tobit Censored(切齊)迴歸分析表 46
表12 一年期現金支付稅率Tobit Truncated(截斷)迴歸分析表 48
表13 一年期所得稅費用Tobit Censored(切齊)迴歸分析表 50
表14 一年期所得稅費用Tobit Truncated(截斷)迴歸分析表 52
表15 實證結果分析彙整表 54
表16 敏感性結果分析彙整 54
參考文獻
陳明進、蔡麗雯(2006),「財稅所得差異決定因素及課稅所得推估之研究」,《管理學報》,第23 卷第6 期,739-763。
陳彩稚與張瑞益,2011,公司治理:董監事責任與董事會結構,管理評論,第30 卷第3 期(7月):1-23。(Chen, T. J., and J. I. Chang. 2011. Corporate governance: Directors’ liability and board structure. Management Review 30 (July): 1-23.)
陳彩稚與龐嘉慧,2008,董監事暨重要職員責任保險之需求因素分析,臺大管理論叢,第18卷第2期(6月):171-195。(Chen, T. J., and C. H. Pang. 2008.An analysis of determinants of the corporate demand for directors’ and officers’ liability insurance. NTU Management Review 18 (June): 171-195.) (DOI: 10.6226/NTURM2008.18.2.171)
湯麗芬、廖秀梅與李建然,2014,董監事暨重要職員責任保險對管理階層盈餘管理行為之影響,經濟論文(中央研究院經濟研究所),42:3(2014),331-368
黃美祝,2015,我國不合常規移轉訂價制度對企業避稅程度之影響,Soochow Journal of Accounting(會計學報),第6 卷第1 期,2015 年11月第 35-62 頁
詹素嬌、蘇淑慧與劉政淮,2014,投保董監事責任險與保險金額於審計公費之影響,Review of Accounting and Auditing Studies(會計審計論叢),第4卷第1期,2014年,第25-51頁
廖秀梅、湯麗芬與李建然,2015,董監事暨重要職員責任保險對股票投資人盈餘品質認知的影響,Chiao Da Management Review Vol. 35 No.2, 2015 pp. 113-148
湯麗芬、廖秀梅與李建然,2015,董監事暨重要職員保險與財務報表重編之關聯性,經濟論文叢刊(Taiwan Economic Review),43:4(2015),549-588
廖秀梅、湯麗芬與李建然,2016,董監事暨重要職員責任保險與盈餘穩健性,Journal of Accounting Review(會計評論),第63期,2016年7月,109-150
劉若蘭、劉政淮與簡溥銘,2015,董監事暨重要職員責任保險與資訊揭露品質及企業舞弊關係之研究,中華會計學刊 第11 卷 第1 期,79-114 頁(2015) DOI: 10.6538/TAR.2015.1101.03
魏妤珊、邱敬貿與黃淑惠(2015),法人董事與企業避稅:台灣股票市場之實證研究,Review of Securities and Futures Markets, 27:4, 1-42 (2015) DOI:10.6529/RSFM.2015.27(4).1
Baker, T., and S. J. Griffith. 2007. The missing monitor in corporate governance: The D&O liability insurer. Georgetown Law Journal 95 (August): 1795-1842. (DOI: 10.2139/ssrn.946309)
Ball, R., S. P. Kothari, and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 (February): 1-51. (DOI: 10.1016/S0165-4101(01)00007-6)
Ball, R., and L. Shivakumar. 2005. Earnings quality in U.K. private firms:Comparative loss recognition timeliness. Journal of Accounting and Economics 39 (February): 83-128. (DOI: 10.1016/j.jacceco.2004.04.001)
Beekes, W., P. Pope, and S. Young. 2004. The link between earnings timeliness, earnings conservatism and board composition: Evidence from the U.K. Corporate Governance: An International Review 12 (January): 47-59. (DOI: 10.1111/j.1467-8683.2004.00342.x)
Bhagat, S., J. A. Brickley, and J. L. Coles. 1987. Managerial indemnification and liability insurance: The effect on shareholder wealth. The Journal of Risk and Insurance 54 (December): 721-736. (DOI: 10.2307/253119)
Bushman, R. M., and J. D. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics 42 (October): 107-148. (DOI: 10.1016/j.jacceco.2005.10.005)
Chen, T. J., and S. H. Li. 2010. Directors’ & officers’ insurance, corporate governance and firm performance. International Journal of Disclosure and Governance 7 (August): 244-261. (DOI: 10.1057/jdg.2010.9)
Core, J. E. 1997. On the corporate demand for directors’ and officers’ insurance. The Journal of Risk and Insurance 64 (March): 63-87. (DOI: 10.2307/253912)
Daniels, R. J., and S. M. Hutton. 1993. The capricious cushion: The implications of the directors’ and officers’ liability insurance crisis on Canadian corporate governance. Canadian Business Law Journal 22 (January): 182-230.
Desai, M. A., A. Dyck, and L. Zingales (2007), “Theft and Taxation, ” Working Paper, National Bureau of Economic Research.
Desai, M. A., and D. Dharmapala (2009), “Corporate Tax Avoidance and Firm Value,” The Review of Economics and Statistics, Vol. 91, No.3, 537-546.

Dyreng, S. D.,M. Hanlon and E. L. Maydew (2008), “Long-run Corporate Tax Avoidance,” The Accounting Review, Vol. 83, No 1, 61-82.
Freeman, R. E. (1984), Strategy Management: A Stakeholder Approach. Boston: Pitman.
García Lara, J. M., B. García Osma, and F. Peñalva. 2009. Accounting conservatism and corporate governance. Review of Accounting Studies 14 (March): 161-201. (DOI: 10.1007/s11142-007-9060-1)
Gupta, M., and P. Prakash. 2012. Information embedded in directors and officers insurance purchases. The Geneva Papers on Risk and Insurance Issues and Practice 37 (July): 429-451. (DOI: 10.1057/gpp.2012.27)
Hanlon, M. and J. Slemrod (2009), “What does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Aggressiveness,” Journal of Public Economics, Vol. 93, No.1-2, 126-141.
Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica 47 (January): 153-161. (DOI: 10.2307/1912352)
Holderness, C. G. 1990. Liability insurers as corporate monitors. International Review of Law and Economics 10 (September): 115-129. (DOI:10.1016/0144-8188(90)90018-O)
LaFond, R., and R. L. Watts. 2008. The information role of conservatism. The Accounting Review 83 (March): 447-478. (DOI: 10.2308/accr.2008.83.2.447)
Lang, M., J. S. Raedy, and M. H. Yetman. 2003. How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research 41 (May): 363-386. (DOI: 10.1111/1475- 679X.00108)
Lanis, R. and G. Richardson (2012), “Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis,” Journal of Accounting and Public Policy, Vol. 31, No.1, 86-108.
Lanis, R. and G. Richardson (2011), “The Effect of Board of Director Composition on Corporate Tax Aggressiveness,” Journal of Accounting and Public Policy, Vol. 30, No.1, 50-70.
Lennox, C. S., J. R. Francis, and Z. Wang, 2012. Selection models in accounting research. The Accounting Review 87 (March): 589-616. (DOI: 10.2308/accr-10195)
O’Sullivan, N. 2002. The demand for directors’ and officers’ insurance by large U.K. companies. European Management Journal 20 (October): 574-583. (DOI: 10.1016/S0263-2373(02)00096-8)
Ryan, S. G. 2006. Identifying conditional conservatism. European Financial Review 15 (December): 511-525. (DOI: 10.1080/09638180601102099)
Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin (2009), Taxes and Business Strategy: A Planning Approach, 4th Edition, Upper Saddle River: Prentice-Hall.
Seetharaman, A., B. Srinidhi, and Z. Swanson. 2005. The effect of the private securities litigation reform act of 1995 on accounting conservatism. Journal of Accounting and Finance Research 13 (October): 11-26.
Watts, R. L. 2003a. Conservatism in accounting part I: Explanations and implications. Accounting Horizons 17 (September): 207-221. (DOI: 10.2308/ acch.2003.17.3.207)
Watts, R. L. 2003b. Conservatism in accounting part II: Explanations and implications. Accounting Horizons 17 (December): 287-301. (DOI: 10.2308/ acch.2003.17.4.287)
Wilson, R. (2009), “An Examination of Corporate Tax Shelter Participants,” The Accounting Review, Vol. 84, 969-999.
Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting & Economics 45 (March): 27-54. (DOI: 10.1016/j.jacceco.2007.06.002)
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top