未分配盈餘營所稅加徵、租稅獎勵與企業盈餘管理決策的關連性

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Title:	未分配盈餘營所稅加徵、租稅獎勵與企業盈餘管理決策的關連性
Authors:	楊涵絜
Contributors:	會計學系
Keywords:	未分配盈餘租稅優惠盈餘管理
Date:	2010
Issue Date:	2011-10-27 16:25:43 (UTC+8)
Abstract:	本研究探討我國上市櫃公司在租稅制度下對於公司盈餘管理之相關性。以未分配盈餘加徵制度起始年度進行分析，其研究期間自我國1998年至2009年共計12年度482間上市櫃公司為研究對象，並分別以未分配盈餘與租稅優惠制度對公司所產生盈餘管理之可能性進行比較。本文實證結果顯示，當企業ETR (有效稅率)越低，所繳納所得稅款項越低，公司越容易進行盈餘行為，得出企業盈餘管理政策較容易受到未分配盈餘加徵之手段，而租稅優惠制度因現行政策具體規範較嚴苛，較不易有盈餘管理之情事發生。本研究也發現，當兩個租稅制度同時併行時，會較單一租稅制度更容易產生盈餘管理，顯示租稅制度確實會對公司盈餘管理決策造成影響。 This study aims at the association between Taiwan’s tax system and earn-ings management decisions in listed corporations in Taiwan. A sample of 584 firms with annual data from 1998 to 2009 is selected as the database in out study. Empirical results from regressions show that lower ETR (effective tax rate) was associated with higher value of earnings management, as represented by discre-tionary accruals. More active earnings management policies were found in the study with the introduction of the 10% surcharge on undistributed profit after the implementation of the integration system. The study also reported that the combined effect of tax incentives and 10% tax surcharge on earnings management were larger than separate effect while looked at individually.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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