盈餘持續性與財稅差異

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姓名

黃郁婷(Yu-ting Huang) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

盈餘持續性與財稅差異
(Earnings Persistence and Book-tax Differences)

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★ 企業避稅及審計公費溢酬	★ 財稅差異與現金流量及盈餘持續性

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摘要(中)

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。

摘要(英)

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.

關鍵字(中)

★ 財稅差異
★ 盈餘品質
★ 盈餘持續性

關鍵字(英)

論文目次

中文摘要 i
Abstract ii
致　　謝 iii
目　　錄 iv
圖目錄 vi
表目錄 vii
一、緒論 1
1-1　　研究背景與動機 1
1-2　　研究目的 2
1-3　　研究架構 3
二、文獻探討 5
2-1　　財務會計所得與課稅所得差異 5
2-2 盈餘管理與租稅規劃之影響 7
2-3 盈餘品質-盈餘持續性 9
三、假說發展與研究設計 11
3-1　　假說發展 11
3-1-1 會計盈餘持續性 11
3-1-2 財稅差異程度對盈餘持續性之影響 11
3-1-3 應計項目持續性 12
3-1-4 財稅差異程度對應計項目持續性之影響 12
3-2　　所得稅額之估算 13
3-3　　實證研究模型 15
3-4　　研究期間與樣本資料來源 17
四、實證結果分析 20
4-1 敘述性統計分析 20
4-2　　實證結果分析 26
4-2-1 有上市櫃公司 26
4-2-2　未上市櫃公司 30
五、結論 34
參考文獻 36

參考文獻

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指導教授

郭南廷

審核日期

2014-7-8

推文