稅率調整及終止租稅獎勵與盈餘管理的關聯性

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Title:	稅率調整及終止租稅獎勵與盈餘管理的關聯性 Relationship among Tax Adjustments and Termination of Tax Incentive and Earnings Management
Authors:	黃毓璿 Huang, Yu-Hsang
Contributors:	會計學系
Keywords:	有效稅率營利事業所得稅稅率調降盈餘管理 effective tax corporate income tax rate reduction earnings managment
Date:	2013-06
Issue Date:	2013-11-05 13:30:24 (UTC+8)
Abstract:	本研究係探討稅率調降及終止促進產業升級條例的情況下，對公司有效稅率是否有實質上的影響，且對於不同產業中之影響是否有所差異，並進一步探討，公司是否會因有效稅率的變動，而從事盈餘管理之行為。實證結果如下：一、此次稅制改革對於整體上市櫃公司而言，有效稅率確實有顯著下降的趨勢。二、此次稅制改革拉近電子業與非電子業之間有效稅率的差異，顯示此次稅制改革對租稅的公平性是有明顯的效果。三、未發現有效稅率下降之上市、櫃公司，有將其盈餘遞延認列之行為。 This study discusses the tax rate reduction and the termination of the Statute for Upgrading Industries, the company’s effective tax rate if there is an actual effect, and whether there are difference in the impact of different industries, and to further expole whether the company due to the effective tax rate changes, while engaged in earnings management behavior. The above empirical results are summarized as follows: 1. The tax reform for the overall listed companies, the effective tax rate does have a significant downward trend. 2. The reform of the tax system to narrow the differences in the effective tax rate between electronic and non-electronic industry, the tax reform had a significant effect on the fairness of the tax. 3. Not found an effective tax rate of the listed company to bring their earning deferred recognition of conduct.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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