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題名 營運部門資訊揭露對於 避稅行為影響之探討 -以我國財務會計準則公報第41號為例
Operating segment information disclosure and tax avoidance - based on Taiwan SFAS No.41
作者 殷其秀
貢獻者 許崇源
殷其秀
關鍵詞 租稅規避
財務會計準則第41號公報
資訊揭露
Tax avoidance
SFAS No.41
Information disclosure
日期 2016
上傳時間 11-Jul-2016 16:54:34 (UTC+8)
摘要 本研究以我國上市櫃公司2011 年至 2014 年的追蹤資料(panel data)為研究樣本，並使用固定效果模型(fixed effect model)，研究企業按照第41號公報之規定揭露營運部門別資訊後，是否會影響其租稅規避之行為。
實證結果顯示，當樣本為全產業時，營運部門揭露(虛擬變數)、營運部門揭露(個數) 與財稅所得差異為負相關，但係數皆不顯著，顯示並未顯著減少整體產業之財稅所得差異。而在電子業中，營運部門揭露(虛擬變數)、營運部門揭露(個數) 與財稅所得差異則是呈現顯著負相關，代表電子業依第41號公報之規範揭露營運部門別資訊後，顯著降低財稅所得差異，減少其從事避稅活動之可能性。
第41號公報以管理法作為辨認與衡量營運部門資訊之基礎，並著眼於資訊之攸關性。增額資訊揭露改變了企業行為，證實實施第41 號公報有正面的意涵。
The study uses panel data on domestic listed firms from 2011 to 2014, and uses the fixed effect model to investigate whether implementation of SFAS NO.41 would influence corporation tax avoidance.
The empirical result shows that operating segment disclosure (dummy) and operating segment disclosure (quantity) are negatively related to book-tax differences when the sample is the whole industry. However, the coefficient is not significant. That means it doesn’t reduce book-tax differences of the entire industry significantly. In the electronics industry, operating segment disclosure (dummy) and operating segment disclosure (quantity) are significantly negatively related to book-tax differences. The result indicates that after the electronics industry adopts SFAS NO.41 and discloses operating segment information according to the regulations, firms significantly reduces the book-tax differences and the probability of tax avoidance.
SFAS NO.41 identifies and measures operating segment information on the basis of management approach, and focuses on relevance of information. Incremental information disclosure changes the behaviors of firms, and the empirical research proves that implementation of SFAS NO.41 has positive meanings.
參考文獻 王建煊與吳家勳，2012，租稅法，台北：華泰文化。
何威德，1999，從系統風險面探討我國部門別報導之增額資訊內涵，國立成功大學會計學系碩士論文。
林儀瑄，2012，我國第41號會計準則公報露實務調查-台灣50指數公司為例，國立成功大學財務金融研究所碩士在職專班論文。
翁銘輝，1994，部門別資訊揭露增額資訊內涵之研究-部門別資訊影響股價變動 之實證研究，國立台灣大學會計學系碩士論文。
陳瑞斌、許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報，第27卷，第2期:55-109。
陳清秀，2010，稅捐規避與處罰，國政評論，財金（研）099-011號。
陳明進、蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第23卷第6期：739–763。
陳明進、蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，23（6），739–763。
許淑雲，1994，部門別報告增額資訊內含之研究，私立東吳大學會計學系碩士論文。
張瑞當、方俊儒，2006，資訊揭露評鑑系統對企業盈餘管理行為之影響，會計評論，第 42 期（1月）：1-22。
黃惠琦，2010，美國財務會計準則第131號對於盈餘反應係數之影響，國立台灣大學會計學系博士論文。
黃美祝，2010，財稅差異金額大小對國稅局選案查核之影響，會計評論，第50期（1月）：23-55。
曾玉琦，2009，資訊揭露評鑑系統之效益分析：股票報酬及經濟附加價值，國立成功大學會計學系博士論文。
葛克昌，1977，租稅規避之研究，國立臺灣大學法學論叢，第6卷第2期（3
月）：167-187。
楊朝旭，2012，IFRS 8營運部門資訊相關議題之研究-跨國分析，國科會研究報告。
楊麗玲，2013，強制性規定揭露營運部門別資訊之增額資訊內涵實證研究，中華科技大學學報，第56期（7月）：21-33。
鄭欣婷，2006，股利政策與盈餘品質關聯性之研究，國立政治大學會計學系碩士論文。
賴淑娟，1993，部門別盈餘揭露對財務分析師盈餘預測能力影響之實證研究，國立台灣大學會計學系碩士論文。
謝亨莉，2014，參加馬來西亞內地稅務局與經濟合作暨發展組織（OECD） 2013年國際租稅規避、稅基侵蝕及利潤移轉研討會會議報告，台北：財政部臺北國稅局。
嚴文芳，1997，部門別財務資訊揭露之資訊內涵，國立政治大學會計學系碩士論文。
Botosan and Mary Stanford.2005. Managers` Motives to Withhold Segment Disclosures and the Effect of SFAS no. 131 on Analysts` Information Environment. The Accounting Review 80(3):751-771.
Berle and Means.1932. The modern corporation and private property.
Craig Doidgea, G.Andrew Karolyib, René M Stulzb. 2004. Why are foreign firms listed in the U.S. worth more? Journal of Financial Economics (February): 205–238.
Crocker, K. J., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89 (9–10): 1593–1610.
Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (January):41–61.
Desai, M. A., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (August): 537–546.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83 (January): 61–82.
Desai, M., Dyck, I., Zingales, L. 2007. Theft and taxes. Journal of Financial Economics 84 : 591-623.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high powered incentives. Journal of Financial Economics 79 (January): 145–179.
Don Herrmann and Wayne B. Thomas .2000. An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.
Elliott, Robert K; shane, Peter D. 1994. Costs and benefits of business information disclosure. Accounting Horizons 8.4 (December): 80-96.
Frank, M., L. Lynch, and S. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84: 467–496.
Fullerton,Don. 1984. Which effective tax rate. National Tax Journal 37:23-41.
Graham, J.R., and A.L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81: 563-594.
Gregory A. Carnes., and Daryl M. Guffey. 2000. The influence of international status and operating segments on firms’ choice of bonus plans. Journal of International Accounting, Auditing and Taxation : 43–57.
Gupta, S., and K. Newberry.1997.Determinants of the variability in corporate effect tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16:1-34.
Hope, Ole-Kristian and Ma, Mark (Shuai) and Thomas, Wayne B. 2013. Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics 56 (July): 170–189.
Hausman, Jerry A.1978.Specification tests in econometrics. Econometrica 46(6):1251-1271.
Herrmann, D., Thomas, W.B. 2000. An analysis of segment disclosures under SFAS no. 131 and SFAS no. 14. Accounting Horizons 14 (3): 287–302.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (December): 127-178.
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描述 碩士
國立政治大學
會計學系
103353108
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353108
資料類型 thesis
dc.contributor.advisor 許崇源zh_TW
dc.contributor.author (Authors) 殷其秀zh_TW
dc.creator (作者) 殷其秀zh_TW
dc.date (日期) 2016en_US
dc.date.accessioned 11-Jul-2016 16:54:34 (UTC+8)-
dc.date.available 11-Jul-2016 16:54:34 (UTC+8)-
dc.date.issued (上傳時間) 11-Jul-2016 16:54:34 (UTC+8)-
dc.identifier (Other Identifiers) G0103353108en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/98843-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 103353108zh_TW
dc.description.abstract (摘要) 本研究以我國上市櫃公司2011 年至 2014 年的追蹤資料(panel data)為研究樣本，並使用固定效果模型(fixed effect model)，研究企業按照第41號公報之規定揭露營運部門別資訊後，是否會影響其租稅規避之行為。
實證結果顯示，當樣本為全產業時，營運部門揭露(虛擬變數)、營運部門揭露(個數) 與財稅所得差異為負相關，但係數皆不顯著，顯示並未顯著減少整體產業之財稅所得差異。而在電子業中，營運部門揭露(虛擬變數)、營運部門揭露(個數) 與財稅所得差異則是呈現顯著負相關，代表電子業依第41號公報之規範揭露營運部門別資訊後，顯著降低財稅所得差異，減少其從事避稅活動之可能性。
第41號公報以管理法作為辨認與衡量營運部門資訊之基礎，並著眼於資訊之攸關性。增額資訊揭露改變了企業行為，證實實施第41 號公報有正面的意涵。		zh_TW
dc.description.abstract (摘要) The study uses panel data on domestic listed firms from 2011 to 2014, and uses the fixed effect model to investigate whether implementation of SFAS NO.41 would influence corporation tax avoidance.
The empirical result shows that operating segment disclosure (dummy) and operating segment disclosure (quantity) are negatively related to book-tax differences when the sample is the whole industry. However, the coefficient is not significant. That means it doesn’t reduce book-tax differences of the entire industry significantly. In the electronics industry, operating segment disclosure (dummy) and operating segment disclosure (quantity) are significantly negatively related to book-tax differences. The result indicates that after the electronics industry adopts SFAS NO.41 and discloses operating segment information according to the regulations, firms significantly reduces the book-tax differences and the probability of tax avoidance.
SFAS NO.41 identifies and measures operating segment information on the basis of management approach, and focuses on relevance of information. Incremental information disclosure changes the behaviors of firms, and the empirical research proves that implementation of SFAS NO.41 has positive meanings.		en_US
dc.description.tableofcontents 壹、緒論 1
第一節、研究背景與動機 1
第二節、研究目的 2
第三節、研究架構與流程 3
貳、文獻探討 5
第一節、租稅規避 5
第二節、資訊揭露透明度 10
第三節、部門別資訊揭露演變歷程 15
第四節、簡介我國財務會計準則第41號公報 22
參、研究方法 28
第一節、研究假說與實證模型 28
第二節、變數定義 30
第三節、研究期間與樣本選取 35
肆、實證結果 36
第一節、敘述統計 36
第二節、模型檢定 44
第三節、實證結果分析 46
第四節、敏感性分析 52
伍、結論與研究限制 57
第一節、結論 58
第二節、研究限制 58
參考文獻 59		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353108en_US
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 財務會計準則第41號公報zh_TW
dc.subject (關鍵詞) 資訊揭露zh_TW
dc.subject (關鍵詞) Tax avoidanceen_US
dc.subject (關鍵詞) SFAS No.41en_US
dc.subject (關鍵詞) Information disclosureen_US
dc.title (題名) 營運部門資訊揭露對於 避稅行為影響之探討 -以我國財務會計準則公報第41號為例zh_TW
dc.title (題名) Operating segment information disclosure and tax avoidance - based on Taiwan SFAS No.41en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 王建煊與吳家勳，2012，租稅法，台北：華泰文化。
何威德，1999，從系統風險面探討我國部門別報導之增額資訊內涵，國立成功大學會計學系碩士論文。
林儀瑄，2012，我國第41號會計準則公報露實務調查-台灣50指數公司為例，國立成功大學財務金融研究所碩士在職專班論文。
翁銘輝，1994，部門別資訊揭露增額資訊內涵之研究-部門別資訊影響股價變動 之實證研究，國立台灣大學會計學系碩士論文。
陳瑞斌、許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報，第27卷，第2期:55-109。
陳清秀，2010，稅捐規避與處罰，國政評論，財金（研）099-011號。
陳明進、蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第23卷第6期：739–763。
陳明進、蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，23（6），739–763。
許淑雲，1994，部門別報告增額資訊內含之研究，私立東吳大學會計學系碩士論文。
張瑞當、方俊儒，2006，資訊揭露評鑑系統對企業盈餘管理行為之影響，會計評論，第 42 期（1月）：1-22。
黃惠琦，2010，美國財務會計準則第131號對於盈餘反應係數之影響，國立台灣大學會計學系博士論文。
黃美祝，2010，財稅差異金額大小對國稅局選案查核之影響，會計評論，第50期（1月）：23-55。
曾玉琦，2009，資訊揭露評鑑系統之效益分析：股票報酬及經濟附加價值，國立成功大學會計學系博士論文。
葛克昌，1977，租稅規避之研究，國立臺灣大學法學論叢，第6卷第2期（3
月）：167-187。
楊朝旭，2012，IFRS 8營運部門資訊相關議題之研究-跨國分析，國科會研究報告。
楊麗玲，2013，強制性規定揭露營運部門別資訊之增額資訊內涵實證研究，中華科技大學學報，第56期（7月）：21-33。
鄭欣婷，2006，股利政策與盈餘品質關聯性之研究，國立政治大學會計學系碩士論文。
賴淑娟，1993，部門別盈餘揭露對財務分析師盈餘預測能力影響之實證研究，國立台灣大學會計學系碩士論文。
謝亨莉，2014，參加馬來西亞內地稅務局與經濟合作暨發展組織（OECD） 2013年國際租稅規避、稅基侵蝕及利潤移轉研討會會議報告，台北：財政部臺北國稅局。
嚴文芳，1997，部門別財務資訊揭露之資訊內涵，國立政治大學會計學系碩士論文。
Botosan and Mary Stanford.2005. Managers` Motives to Withhold Segment Disclosures and the Effect of SFAS no. 131 on Analysts` Information Environment. The Accounting Review 80(3):751-771.
Berle and Means.1932. The modern corporation and private property.
Craig Doidgea, G.Andrew Karolyib, René M Stulzb. 2004. Why are foreign firms listed in the U.S. worth more? Journal of Financial Economics (February): 205–238.
Crocker, K. J., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89 (9–10): 1593–1610.
Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (January):41–61.
Desai, M. A., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (August): 537–546.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83 (January): 61–82.
Desai, M., Dyck, I., Zingales, L. 2007. Theft and taxes. Journal of Financial Economics 84 : 591-623.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high powered incentives. Journal of Financial Economics 79 (January): 145–179.
Don Herrmann and Wayne B. Thomas .2000. An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.
Elliott, Robert K; shane, Peter D. 1994. Costs and benefits of business information disclosure. Accounting Horizons 8.4 (December): 80-96.
Frank, M., L. Lynch, and S. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84: 467–496.
Fullerton,Don. 1984. Which effective tax rate. National Tax Journal 37:23-41.
Graham, J.R., and A.L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81: 563-594.
Gregory A. Carnes., and Daryl M. Guffey. 2000. The influence of international status and operating segments on firms’ choice of bonus plans. Journal of International Accounting, Auditing and Taxation : 43–57.
Gupta, S., and K. Newberry.1997.Determinants of the variability in corporate effect tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16:1-34.
Hope, Ole-Kristian and Ma, Mark (Shuai) and Thomas, Wayne B. 2013. Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics 56 (July): 170–189.
Hausman, Jerry A.1978.Specification tests in econometrics. Econometrica 46(6):1251-1271.
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