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研究生:孫家文
研究生(外文):SUN, CHIA-WEN
論文名稱:營利事業所得稅稅率變動與實質盈餘管理之關係
論文名稱(外文):The Effect of Corporate Income Tax Rate Change on Real Earnings Management
指導教授:黃美祝黃美祝引用關係
指導教授(外文):HUANG, MEI-JUH
口試委員:王肇蘭簡銀瑩
口試委員(外文):WANG, CHAO-LANCHIEN, YIN-YING
口試日期:2020-07-23
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:2020
畢業學年度:108
語文別:中文
論文頁數:39
中文關鍵詞:實質盈餘管理稅率變動
外文關鍵詞:real earnings managementeffective income tax rate change
相關次數:
  • 被引用被引用:0
  • 點閱點閱:83
  • 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
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 1
第三節 研究架構 2
第二章 文獻探討 3
第一節 盈餘管理 3
第二節 稅率變動與盈餘管理文獻探討 6
第三節 集團企業與盈餘管理文獻探討 8
第三章 研究方法 9
第一節 建立研究假說 9
第二節 建立實證模型 10
第三節 變數定義及衡量 11
第四節 資料來源與樣本選取 17
第四章 實證結果與分析 18
第一節 敘述性統計及相關性分析 18
第二節 實證結果分析 24
第三節 敏感性分析 26
第五章 結論與建議 34
第一章 結論 34
第二節 研究限制 34
第三節 研究建議 35
參考文獻 36

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