| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 徐瑩杰 | zh_TW |
| dc.contributor.author (Authors) | Hsu, Ying-Chieh | en_US |
| dc.creator (作者) | 徐瑩杰 | zh_TW |
| dc.creator (作者) | Hsu, Ying-Chieh | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:22:38 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:22:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:22:38 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353011 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30166 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353011 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 從1990年起，美國財政部發佈之消息顯示，公司之財稅差異不斷擴大，每年預估之財稅收入不斷向下修正，公司是否透過財務會計準則與稅法間不同規定所產生之差異進行避稅行為，引發政府機關與學者之關切。另一方面，盈餘管理為近年來熱門的探討主題之一，因此，財稅差異是否為其中一種手法，為本研究探討之主題。 過去學者透過稅前財務所得之變動及組成來判斷盈餘管理之存在，本研究則透過財稅差異之變動幅度與稅前財務所得之連動關係，及過去文獻用以衡量盈餘管理之變數來測試財稅差異是否與盈餘管理有關。另一方面，管理階層獎酬為產生盈餘管理行為的重要誘因之一，故分析管理階層之誘因是否會影響財稅差異之幅度，也納入本研究探討之主題。最後，本研究從公司治理機制中財務報表之角度，分析公司治理機制是否對於財稅差異幅度有同樣之影響，加強本研究之結果。 本研究之實證結果顯示：（1）財稅差異之幅度可能為盈餘管理操弄手法之一；（2）管理階層獎酬誘因越大，透過財稅差異操弄盈餘之幅度越大，尤其以管理階層所獲取之現金紅利具有最高關聯性，且有持續三年影響效果；（3）公司治理機制之良莠，影響財稅差異幅度；（4）當財務所得大於課稅所得或是大於零時，管理階層透過財稅差異操弄盈餘之情形更加顯著。 | zh_TW |
| dc.description.abstract (摘要) | According to the report published by Internal Revenue Service in 1990s, corporate tax-book differences trends increasingly and consequently brings about the government and researchers’ concerns about whether managers’ incentives influence the way they manipulate the earnings by different regulation among financial income and taxable income. In this study, I will first develop the model to measure the relation between earnings management and tax-book differences. On the other hand, compensation incentives are the major factors in earnings management. Therefore, the more the incentives, such as higher bonus, stockholding and bonus rates, the more possibilities earnings management. In addition, to enhance the result of the analysis; variables of corporate governance which have been testified as having connection with earnings management are added as robust test. The result demonstrates that corporate tax-book difference is related to earning management, and that compensation incentives are the motives of managers to manipulate financial income for extra return. Moreover, corporate governance is also another factor which affects the degree of earnings management. Besides, this situation becomes more obvious when financial income is larger than taxable income or when it appears to be zero. This study may help explaining why large tax- book gaps trend increasingly. | en_US |
| dc.description.tableofcontents | 圖目錄 ii 表目錄 ii 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題與研究架構 5 第二章 文獻探討 8 第一節 財稅差異與盈餘管理 8 第二節 管理階層報酬與盈餘管理之相關文獻 11 第三節 公司治理與盈餘管理之相關文獻 14 第三章 研究方法 20 第一節 研究假說 20 第二節 實證模式及變數衡量 23 第三節 樣本與資料來源 32 第四章 實證結果分析 33 第一節 敘述性統計分析 33 第二節 財稅差異與盈餘管理及其誘因 35 一、 財稅差異與盈餘管理 35 二、 財稅差異與管理階層獎酬 44 第三節 財稅差異與公司治理 47 第五章 結論與建議 51 第一節 結論 51 第二節 研究限制 52 第三節 後續研究之建議 53 參考文獻 54 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353011 | en_US |
| dc.subject (關鍵詞) | 財稅差異 | zh_TW |
| dc.subject (關鍵詞) | 管理階層獎酬 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | Tax-book difference | en_US |
| dc.subject (關鍵詞) | Compensation incentives | en_US |
| dc.subject (關鍵詞) | Earnings management | en_US |
| dc.subject (關鍵詞) | Corporate governance | en_US |
| dc.title (題名) | 財稅差異與管理階層獎酬之探討 | zh_TW |
| dc.title (題名) | A Research on the Tax-Book Difference and Management Compensation Incentive | en_US |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、中文文獻： | zh_TW |
| dc.relation.reference (參考文獻) | 陳子民，1990，企業節稅，台北：經濟日報社。 | zh_TW |
| dc.relation.reference (參考文獻) | 許崇源、林宛瑩及戚務君，2006，建構台灣企業公司治理評等指標，國立政治大學商學院卓越計畫：「金融、會計、財務、保險領域整合平台」研究報告。 | zh_TW |
| dc.relation.reference (參考文獻) | 鄭丁旺，2003，中級會計學，作者自版。 | zh_TW |
| dc.relation.reference (參考文獻) | 薛明玲，2000，財管工具書系列－營利事業稅務指南，台北：財團法人省屬行庫中小企業聯合輔導基金。 | zh_TW |
| dc.relation.reference (參考文獻) | 二、參考網址： | zh_TW |
| dc.relation.reference (參考文獻) | Tax Policy Center | zh_TW |
| dc.relation.reference (參考文獻) | http://www.taxpolicycenter.org | zh_TW |
| dc.relation.reference (參考文獻) | Internal Revenue Service | zh_TW |
| dc.relation.reference (參考文獻) | http://www.irs.gov | zh_TW |
| dc.relation.reference (參考文獻) | Bureau of Economic Anlysis | zh_TW |
| dc.relation.reference (參考文獻) | http://www.bea.gov | zh_TW |
| dc.relation.reference (參考文獻) | The school of accountancy at the Robinson College of Business | zh_TW |
| dc.relation.reference (參考文獻) | http://www.robinson.gsu.edu/accountancy/gov_score.html | zh_TW |
| dc.relation.reference (參考文獻) | 公開觀測站 | zh_TW |
| dc.relation.reference (參考文獻) | http://newmops.tse.com.tw | zh_TW |
| dc.relation.reference (參考文獻) | 三、英文文獻： | zh_TW |
| dc.relation.reference (參考文獻) | Agrawal, A. and S. Chadha. 2003. Corporate governance and accounting scandals. Working paper, University of Alabama. | zh_TW |
| dc.relation.reference (參考文獻) | Barth, M., W. Beaver, and W. Landsman. 2001. The relevance of the value relevance literature for financial accunting standard settings: Another view. Journal of Accounting and Econimics 31:77-104. | zh_TW |
| dc.relation.reference (參考文獻) | Bergstresser, D. and M. A. Desai. 2003. The gerstner effect: Managerial motivations and earnings manipulation. Working papers, Harvard university, NBER and MIT. | zh_TW |
| dc.relation.reference (參考文獻) | Brown, L. D. and M. L. Caylor. 2004. Corporate governance and firm performance. Working papers, Georgia state university. | zh_TW |
| dc.relation.reference (參考文獻) | ________, and M. L. Caylor. 2005. Corporate governance and firm valuation. Working papers, Georgia state university. | zh_TW |
| dc.relation.reference (參考文獻) | Burgstahler, D. and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of accounting and economics 24(1): 99-126. | zh_TW |
| dc.relation.reference (參考文獻) | Chaney, P. and D. Jeter. 1994. The effect of deferred taxes on security prices. Journal of Accounting, Auditing and Finance 9 (Winter):71-116. | zh_TW |
| dc.relation.reference (參考文獻) | Chen, K. Y., R. J. Elder, and Y. M. Hsieh. 2005. Corporate governance and earnings management: The implications of corporate governance best- practice prinples for Taiwanese listed companies. Working papers, National Cheng Kung University, Syracuse university and Soochow university. | zh_TW |
| dc.relation.reference (參考文獻) | Choi, W. W., F. D. Gramlich, and J. K. Tmomas. 2001. Poteneial errors in detecting earnings management: Reexamining studies investigating the AMT of 1986. Working papers, Columbia business school. | zh_TW |
| dc.relation.reference (參考文獻) | Chtourou, S. M., and J. Bedard. 2001. Corpoeate governance and earnings management. Workings papers, Fsegs SFAX Tunisia and university Laval Canada. | zh_TW |
| dc.relation.reference (參考文獻) | Cohen, J. 1983. Applied multiple regression/correlation analysis for the behavioral sciences (2nd edition). Hillsdale, NJ: Lawrence Erlbaum Associates. | zh_TW |
| dc.relation.reference (參考文獻) | Collins, D., E. Maydew, and I. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of accounting and Economics 24:39-67. | zh_TW |
| dc.relation.reference (參考文獻) | Cornett, M. M., A. J. Marcus, A. Saunders, and H. Tehranian. 2006. Earnings management, corporate governance, and true financial performance. Working papers, Southern Illinois university, Boston College, New York university and Boston university. | zh_TW |
| dc.relation.reference (參考文獻) | Crocker, K. J. and J. Slemrod. 2005. The economics of managements manipulation and managerial. Working papers, The Pennsylvania state university and university of Michigan business school. | zh_TW |
| dc.relation.reference (參考文獻) | DeAngelo, L. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public shareholders. The Accounting Review 61:400-420. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, p., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225 | zh_TW |
| dc.relation.reference (參考文獻) | Degeorge, F., Y. Ding, T. Jeanjean, and H. Stolowy. 2005. Does analyst following curb earnings management? International Evidence. Working papers, University of Lugano Switzerland, HEC school of management France, and China-Europe international business school. | zh_TW |
| dc.relation.reference (參考文獻) | Desai, M. A. 2002. The corporate profit base, tax sheltering activity, and the changing nature of employee compensation. Working Paper, Harvard university and NBER. | zh_TW |
| dc.relation.reference (參考文獻) | ________. 2002. The Divergence Between Book and Tax Income. Working papers, Harvard University and NBER. | zh_TW |
| dc.relation.reference (參考文獻) | ________, and D. Dharmapala. 2004. Corporate tax avoidance and high powered incentives. Working papers, Harvard Univerity, NBER and University of Connecticut. | zh_TW |
| dc.relation.reference (參考文獻) | ________, and ________. 2005. Corporate tax avoidance and firm value. Working papers, Harvard Univerity, NBER and University of Connecticut. | zh_TW |
| dc.relation.reference (參考文獻) | Finkelstein, S. and B. K. Hambrick. 1998. How Much Does The CEO Matter? The Role of Managerial Discretion in The Setting of CEO Compensation. Academy of Management Journal 41:179-199. | zh_TW |
| dc.relation.reference (參考文獻) | Francis, J. and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting Research 37:319-352. | zh_TW |
| dc.relation.reference (參考文獻) | Francis, J., R. LaFond, P. M. Olsson, and K. Schipper. 2004. Cost of equity and earnings attributes. The Accounting Review 79 (4): 967-1010. | zh_TW |
| dc.relation.reference (參考文獻) | Frank, M. M., L. J. Lynch, and S.O. Rego. 2004. Does aggressive financial reporting accompany aggressive tax reporting (and vice versa)? Working paper, University of Virginia and University of Iowa. | zh_TW |
| dc.relation.reference (參考文獻) | Friendlan, J. M. 1994. Accounting choices of issues of initial public offerings. Comtemporary Accounting Research (Summer):1-31 | zh_TW |
| dc.relation.reference (參考文獻) | ________, R. Lafond, P. M. Olsson, and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review 79(4):967-1010. | zh_TW |
| dc.relation.reference (參考文獻) | Gao, P., and R. E. Shrieves. 2002. Earnings management and executive compesation: A case of overdose of option and underdose of salary. Working papers, University of Tennessee. | zh_TW |
| dc.relation.reference (參考文獻) | Goerke, L. 2005. Tax overpayments, tax evasion, and book-tax differences. Working papers, Johannes Gutenberg-University Germany. | zh_TW |
| dc.relation.reference (參考文獻) | Gompers, P., J. Ishii and A. Metrick. 2003. Corporate governance and equity prices. Quarterly Journal of Economics 118:107-155. | zh_TW |
| dc.relation.reference (參考文獻) | Goolsbee, A. 1999. What happens when you tax the rich? evidence from executive compensation. Working paper, University of Chicago, and American Bar Foundation. | zh_TW |
| dc.relation.reference (參考文獻) | Graham, J. 1996. Debt and the marginal tax rate. Journal of Financial Economics 41: 41-74. | zh_TW |
| dc.relation.reference (參考文獻) | ________, M. Lang, and D. Shackelford. 2003. Employee stock options, corporate taxes and debt policy. Working paper, Duke University and The University of North Carolina. | zh_TW |
| dc.relation.reference (參考文獻) | Hanlon, M., and T. Shevlin. 2002. Accounting for tax benefits of employee stock options and implications for research. Accounting Horizons 16 (1): 1-16. | zh_TW |
| dc.relation.reference (參考文獻) | ________. 2003. What can we infer about a firm’s taxable income from its financial statements?. National Taxable Journal 56(4): 831-863 | zh_TW |
| dc.relation.reference (參考文獻) | ________, and T. Shevlin. 2004. Book-tax corporate income: An Introduction to the Issues. Working papers, University of Michigan and University of Washington. | zh_TW |
| dc.relation.reference (參考文獻) | ________, E. Maydew, and M. Erickson. 2002. How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings. Working papers, University of Chicago, University of Michigan and University of North Carolina. | zh_TW |
| dc.relation.reference (參考文獻) | ________, E. Maydew, and M. Erickson. 2004. How much will firms pay for earnings the do not exist? Evidence of taxes paid on allegedly fraudulent earnings. The Accounting Review 79 (2): 387-408. | zh_TW |
| dc.relation.reference (參考文獻) | ________, E. Maydew, and T. Shevlin. 2005. Book-tax conformity and the information content of earnings. Working papers, University of Michgan, University of North Carolina and University of Washington. | zh_TW |
| dc.relation.reference (參考文獻) | ________. 2005. The persistence and pricing of earnings, accruals, and cash flow when firms have large book-tax differences. The Accounting Review 80 (1):137-166. | zh_TW |
| dc.relation.reference (參考文獻) | Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7:85-107. | zh_TW |
| dc.relation.reference (參考文獻) | Holden, R. T. 2000. The original management incentive schemes. Working papers, Harvard university. | zh_TW |
| dc.relation.reference (參考文獻) | Huddart, S. and H. Louis. 2005. Managerial stock sales and earnings management during the 1990s stock market bubble. Working papers, The Pennsylvania state university. | zh_TW |
| dc.relation.reference (參考文獻) | Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 34:193-228. | zh_TW |
| dc.relation.reference (參考文獻) | Joos, P. and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Supplement) 32:349-410. | zh_TW |
| dc.relation.reference (參考文獻) | ________, J. Pratt, and S. Young. 2002. Using deferred taxes to infer the quality of accruals. Working paper, Massachusetts Institute of Technology. | zh_TW |
| dc.relation.reference (參考文獻) | Kadan, O. and J. Yang. 2005. Executive stock options and earnings management: A theoretical and empirical analysis. Working papers, Washington university | zh_TW |
| dc.relation.reference (參考文獻) | Lev, B. and D. Nissim. 2004. Taxable income, future earnings, and equity values. New York University, Columbia University. The Accounting Review 79 (4): 1039-1074. | zh_TW |
| dc.relation.reference (參考文獻) | Lipe, R. 1990. The realation between stock returns and accounting earnings given alternative information. The Accounting Review 65:49-71. | zh_TW |
| dc.relation.reference (參考文獻) | Manzon, G. B., and G. A. Plesko. 2002. The relation between financial and tax reporting measures of income. Tax Law Review 55: 175-214. | zh_TW |
| dc.relation.reference (參考文獻) | Mills, L. 1996. Corporate tax compliance and financial reporting. National Tax Journal 49:421-435. | zh_TW |
| dc.relation.reference (參考文獻) | ________. 1998. Book-tax differences and internal revenue service adjustments. Journal of Accounting Research 36(2): 343-356. | zh_TW |
| dc.relation.reference (參考文獻) | ________, and K. Newberry. 2001. The influence of tax and non-tax costs on book-tax reporting differences; Public and private firms. The Journal of American Taxation Association 23(Spring): 1-19. | zh_TW |
| dc.relation.reference (參考文獻) | ________, K. Newberry, and W. B. Trautman. 2002. Trends in book-tax income balance sheet differences. Working papers, University of Arizona. | zh_TW |
| dc.relation.reference (參考文獻) | ________, K. Newberry, and W. B. Trautman. 2005. Trend in book-tax income and balance sheet differences. Working papers, University of Arizona. | zh_TW |
| dc.relation.reference (參考文獻) | Mills, L. F. 1996. Corporate tax compliance and financial reporting. National Tax Journal 49 (3):421-435. | zh_TW |
| dc.relation.reference (參考文獻) | ________, and K. J. Newberry. 2003. The influence of tax and nontax costs on book-tax reporting differences: public and private firms. The Journal of the American Taxation Associatio: 23 (1):1-19. | zh_TW |
| dc.relation.reference (參考文獻) | Myers, M. 2000. The impact of taxes on corporate defined benefit plan asset allocation. Working paper, University of Chicago. | zh_TW |
| dc.relation.reference (參考文獻) | Northcut, W. D. and C. C. Vine. 1998. Earning management in response to political scrutiny of effective tax rates. The Journal of the American Association 20 (2): 22-36. | zh_TW |
| dc.relation.reference (參考文獻) | Osma, B. G. and B.G. A. Noguer. 2004. Corporate governance and earnings management in Spain. Working papers. Lancaster university UK and universitat Jaume I Spain. | zh_TW |
| dc.relation.reference (參考文獻) | Penman, S. and X-J. Zhang. 2002. Accounting conservatism, the quality of earnings and stock returns. The Accounting Review 77:237-264. | zh_TW |
| dc.relation.reference (參考文獻) | Phillips, J., M. Pincus, and S. O. Rego. 2001. Earnings management: New evidence based on the deferred tax expense. Working papers, University of Connecticut and University of Iowa. | zh_TW |
| dc.relation.reference (參考文獻) | ________, M. Pincus, and S. O. Rego. 2003. Earnings management: New evidence based on the deferred tax expense. The Accounting Review 78 (April): 491-522. | zh_TW |
| dc.relation.reference (參考文獻) | Phyllis L. L. M. and K. H. Chan. 2002. The impact of firm characteristics on book-tax-conforming and book-tax-difference Audit Adjustments. The Journal of the American Taxation Association 24 (2): 18-34. | zh_TW |
| dc.relation.reference (參考文獻) | Plesko, G. 2002. Reconciling corporation book and tax net income: Tax years 1996-1998. SOI Bulletin. Wachington DC: U.S. Government press Office. | zh_TW |
| dc.relation.reference (參考文獻) | Richardson, S. 2003. Earnings surprise and short selling. Accounting Horizon 17:49-61. | zh_TW |
| dc.relation.reference (參考文獻) | Schmidt, P. S. 2006. The persistence, forecasting, and valuation implication of the tax change component of earnings. The Accounting Review 81(3):589-616. | zh_TW |
| dc.relation.reference (參考文獻) | Shackelford, D. A. and Shevlin T. 2000. Empirical tax research in accounting. Working papers, University of North Carolina, NBER and University of Washington. | zh_TW |
| dc.relation.reference (參考文獻) | Shevlin, T. 1990. Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses. The Journal of American Taxation Association 14 (1): 58-79. | zh_TW |
| dc.relation.reference (參考文獻) | Slemrod, J. 2004. The economics of corporate tax selfishness. National Tax Journal, forthcoming. | zh_TW |
| dc.relation.reference (參考文獻) | ________, and S. Yitzhaki. 2002. Tax avoidance, evasion and administration. Handbook of Public economics 3:1423-1470. | zh_TW |
| dc.relation.reference (參考文獻) | Stubben, S. R. 2006. Do firms use discretionary revenues to meet earnings and revenue targets? Working papers, Stanford University. | zh_TW |
| dc.relation.reference (參考文獻) | Tabachnick, B. G. and S. L. Fidell. 2001. Using multivariate statistics (4th edition). Needham Heights, MA: Allyn & Bacon. | zh_TW |
| dc.relation.reference (參考文獻) | Watts, R. 2003. Conservatism in accounting, Part 1: Explanations and implications. Accounting Horizon 17:207-221. | zh_TW |
| dc.relation.reference (參考文獻) | Weisbach, L. 1995. Insider ownership and the decision to go public. Review of Economic studies 62:425-448. | zh_TW |
| dc.relation.reference (參考文獻) | Weisbach, D. 2002. Ten truths about tax shelters. Tax Review 55:215-253. | zh_TW |
| dc.relation.reference (參考文獻) | Wright, D. W. 1996. Evidence on the Relation Between Corporate Governance Characteristics and the Quality of Financial Reporting. Working paper, University of Michigan. | zh_TW |
| dc.relation.reference (參考文獻) | Zeng T. 2001. Taxpayers’ tax and financial reporting decisions and Auditing in a game theoretical model. Working paper, Wilfrid Laurier University, Canada. | zh_TW |
