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研究生:林瀅芬
研究生(外文):Ying-Fen Lin
論文名稱:董監事股權質押、核心代理問題與財稅差異之關聯性
論文名稱(外文):The Association among Collateralized Shares, Core Agency Problem and Book-Tax Differences
指導教授:蘇淑慧蘇淑慧引用關係
指導教授(外文):Shu-Hui Sue
學位類別:碩士
校院名稱:國立臺中科技大學
系所名稱:會計資訊系碩士班
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:2019
畢業學年度:107
語文別:中文
論文頁數:44
中文關鍵詞:董監事股權質押核心代理問題財稅差異
外文關鍵詞:collateralized sharescore agency problembook-tax differences
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本篇研究以台灣上市櫃公司為研究對象,探討董監事股權質押與財稅差異之關聯性,並進一步探討當公司存在核心代理問題時,如何影響上述董監事股權質押與財稅差異之關聯性。實證結果顯示董監事股權質押與核心代理問題,與公司財稅差異均呈顯著正向關聯性,表示董監事股權質押比率愈高或核心代理問題程度越高,都將促使公司進行租稅規劃或盈餘管理,以減少所得稅費用,擴大財稅差異,支持自利動機之存在;研究結果也指出,當核心代理問題與董監事股權質押同時存在時,由於兩者對於財稅差異皆具有正向影響,核心代理問題的積極性影響將部分替代董監事股權質押的消極性影響,因此代理問題越嚴重時,會降低董監事股權質押與財稅差異的正向關聯性,支持替代效果之存在。
Based on Taiwan listed firms, this study investigates the association among collateralized shares of board, core agency problem and firm’s book-tax differences. The empirical results indicate that the collateralized shares of board and core agency problem are both significantly positively associated with firm’s book-tax differences. The above results imply that the collateralized shares of board and the divergence between control rights and cash flow rights would prompt the company to carry out tax planning or earnings management to reduce the income tax and increase the book-tax differences, supporting the hypothesis. Furthermore, the result shows that the positive association between collateralized shares of board and firm’s book-tax differences is reduced when firms facing core agency problem, suggesting that the substitution effect of the core agency problem reduces the impact of the collateralized shares of board the on firm’s book-tax differences.
目 錄
中文摘要 I
英文摘要 II
第一章 緒論 1
第二章 文獻回顧與假說發展 5
第一節 企業避稅活動與財稅差異 5
第二節 董監事股權質押 8
第三節 核心代理問題 10
第三章 研究設計 14
第一節 樣本選取與資料來源 14
第二節 實證模型 15
第三節 變數操作型定義 16
第四章 實證結果分析 20
第一節 敘述性統計 20
第二節 相關係數分析 22
第三節 迴歸結果分析 23
第四節 額外分析 25
第五章 結論與建議 27
第一節 研究結論 27
第二節 研究限制與建議 29
參考文獻 30
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