本研究探討財稅差異與盈餘品質之關係。本篇盈餘品質定義為當期稅前會計盈餘預測下一期稅前會計盈餘之能力，也就是盈餘的持續性。第一階段，探討盈餘持續性是否會受到財稅差異的影響；第二階段，再將盈餘拆解為應計項目與現金流量，而本研究著重於將盈餘拆構後的應計項目與財稅差異間的關係。由實證結果發現，在第一階段時上市櫃公司與無上市櫃公司盈餘持續性皆會受到財稅差異之影響；在第二階段時只有上市櫃公司之持續性會受到財稅差異之影響。;This thesis explores the relationship between book-tax differences and earnings quality. Earnings quality is measured by earnings persistence, which is the ability of current pretax accounting earnings in predicting future pretax accounting earnings. I first examine whether book-tax differences affect earnings persistence, and then I repeat my test by further decomposing earnings into accrual and cash flow components, where this study focuses on the accrual component. First, I find that book-tax differences affect earnings persistence and this finding holds for either listed or non-listed firms. Second, I find that when earnings are decomposed, book-tax differences affect accrual persistence for listed firms but not for non-listed firms.
