營利事業所得稅率調降對公司財稅差異與分析師預測誤差影響之研究

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > Thesis > Item 987654321/23776

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/23776

Title:	營利事業所得稅率調降對公司財稅差異與分析師預測誤差影響之研究
Authors:	殷至宏
Contributors:	會計學系
Keywords:	營利事業所得稅 the profit-seeking enterprise income tax rate 財稅差異 book-tax difference 分析師預測誤差 analysts’ forecast error
Date:	2012
Issue Date:	2012-11-20 10:33:11 (UTC+8)
Abstract:	營利事業所得稅率的變動及財稅差異的產生向來都是各界所關注的重要課題，引發學術研究和稅務機關的重視。Weber (2006, 2009)探討財稅差異與分析師預測誤差之關聯性，認為財稅差異較大之公司會增加分析師對該公司的預測誤差。故本研究旨在探討營利事業所得稅率的調降，是否會對財稅差異造成影響；財稅差異是否會造成分析師的預測誤差；營利事業所得稅率調降後對財稅差異造成之影響，是否進一步影響分析師的預測誤差。我們的實證結果顯示，營利事業所得稅率調降與財稅差異呈顯著負相關，表示營利事業所得稅率調降會縮小公司財稅差異。財稅差異與分析師預測誤差呈顯著正相關，表示財稅差異越大，分析師預測誤差就越大。營利事業所得稅率調降後，財稅差異與分析師預測誤差呈顯著負相關，表示營利事業所得稅率調降後，會縮小公司財稅差異，進而減少分析師預測誤差。實證結果支持我們的研究假說。 The relationship among the Profit-seeking Enterprise Income Tax Rate and book-tax differences has been a highly concerned issue, especially for academic re-searchers and tax authorities. Weber (2006, 2009) analyzes the relation between book-tax differences and analysts’ forecast errors, believing that a company with larger book-tax differences will increase the possibility of forecast errors by analysts. Therefore, this study is aimed to probe whether the Profit-seeking Enterprise Income Tax Rate decrease affects book-tax difference, whether book-tax difference influences analysts’ forecast errors, and what the impact of Profit-seeking Enterprise Income Tax Rate de-crease is on book-tax difference as well as on analysts’ forecast errors. Our empirical results show that Profit-seeking Enterprise Income Tax Rate decrease and book-tax difference demonstrate a significant negative correlation, that is, Profit-seeking Enterprise Income Tax Rate decrease will reduce book-tax difference of a company. Book-tax difference and analysts’ forecast error are in significant positive correlation; that is, the higher book-tax difference is, the greater the analysts’ forecast error is. After the Profit-seeking Enterprise Income Tax Rate decrease, book-tax differ-ence and analysts’ forecast error are in significant negative correlation. It means that the Profit-seeking Enterprise Income Tax Rate decrease will reduce book-tax difference of a company and further reduce analysts’ forecast error. Empirical findings do support our research hypothesis.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	603	View/Open

View Licence

Loading...