| dc.contributor.advisor | 李怡宗 | zh_TW |
| dc.contributor.author (Authors) | 蔡璦如 | zh_TW |
| dc.creator (作者) | 蔡璦如 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:27:26 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:27:26 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:27:26 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353050 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30208 | - |
| 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) | 94353050 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 本研究藉由最低稅負制度之施行，進行觀察企業以租稅為誘因之盈餘管理議題。研究主題有三項：因應新稅制之租稅規劃活動；極大化股東稅後報酬為重要之考量；租稅成本與非稅成本相衝突之權衡。本研究之實證結果顯示：一、我國上市櫃公司為善用投資抵減稅額與虧損扣抵之抵稅權，及避免有價證券之租稅負擔，而存在租稅規劃之現象。二、外資股東及公益法人股東之稅後利益並非主導上市櫃公司決策之最重要的考量因素。三、我國上市櫃公司對於企業組織維持之考量，限制了租稅規劃之空間。 | zh_TW |
| dc.description.abstract (摘要) | This study investigates how profit-seeking enterprises manage earnings in response to the newly enacted tax system using data from the companies listed by TSEC & OTC. The Income Basic Tax Act imposes a basic tax similar to an alternative minimum tax and the implementation of this Act will enforce payment of a certain amount of basic taxes on taxpayers. The empirical results show that stocks of tax credits and deductions and unrealized gains of securities are associated with taxpayers’ earnings management. In addition, the results indicate that there is no relationship between earnings management and shares holdings owned by foreigners/organizations（or institutions）. Finally, the results suggest that there is trade-off between non-tax consideration and earnings management. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機及目的 1第二節 研究問題 3第三節 論文架構 4第貳章 文獻探討與回顧 6第一節 美國企業最低稅負制之規定 6第二節 我國最低稅負制之建制 13第三節 租稅誘因之盈餘管理相關研究 19第參章 研究方法 24第一節 研究假說 24第二節 變數衡量 29第三節 樣本來源與處理 36第四節 資料分析方法 36第肆章 實證結果及分析 42第一節 敘述統計及相關分析 42第二節 實證結果及分析 54第三節 敏感性分析 66第伍章 結論及建議 73第一節 結論 73第二節 研究限制 74第三節 建議 74參考文獻 76 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353050 | en_US |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 最低稅負制 | zh_TW |
| dc.title (題名) | 我國最低稅負制與企業盈餘管理之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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