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題名 兩稅合一制度下「股東可扣抵稅額」於企業評價之角色－Ohlson模型之應用
The Role of Imputation Credits Disclosure to Firms’ Valuation after the Integration of Individual and Corporate Taxes— An Application of the Ohlson Model
作者 張青霞
Chang, Ching-Hsia
貢獻者 俞洪昭
Yu, Hung-Chao
張青霞
Chang, Ching-Hsia
關鍵詞 兩稅合一
股東可扣抵稅額
附註揭露
價值攸關性
Ohlson模型
異常盈餘
其他資訊
公司規模
Integration of Individual and Corporate Taxes
Imputation Credits
Footnote Disclosuers
Value Relevance
Ohlson`s Model
abcdrmal earnings
other information
firm size
日期 2001
上傳時間 15-Apr-2016 16:10:34 (UTC+8)
摘要 依據財務會計理論，附註揭露為整體財務報表的一部份，其目的在提供投資人進行企業評價時所需之攸關資訊。兩稅合一制度實施後，不僅使稅賦型態轉變，會計原則中也新增附註揭露股東可扣抵稅額之規定，因此提供了驗證資本市場與財務報表揭露的機會，本研究即針對股東可扣抵稅揭露是否具有價值攸關性進行測試。
According to modern accouning theory, footnote disclosures are an intergrated part of the overall financial statements. The purpose of footnote disclosures is to provide value-relevant information in assisting investors’ valuation process. After Taiwan’s 1998 Tax Reform, which intergrates the individual and corporate taxes, the current GAAP requires a footnote disclosure of imputation credits (IC). This provides a good chance to test how Taiwan’s stock market reacts to such disclosuer. The main purpose of this study is to examine the value relevance of IC disclosure to investors’ equity valuation.
參考文獻 中文部份：
王建火宣，1965，法人所得稅問題之研究，國立政治大學財政研究所未出版碩士論文。
林壽山、李素蘭與俞必勤，1997，台灣中小企業營利事業所得稅負之研究，財稅研究，第29卷第2期: 50-74。
孫克難，1985，台灣地區實施兩稅合併之可行性分析，台灣銀行季刊，第36卷第1期: 275-296。
孫克難，1997，兩稅合一方案之檢討與改進，兩稅合一研討會實錄，孫運璿學術基金會贊助，中華經濟研究院編印: 55-106。
所得稅法（中華民國88年修正公布）。
洪惇睦，認識兩稅合一制度應有的基本概念，稅務旬刊，第1704期: 8-10。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2000，所得稅之會計處理準則，財務會計準則公報第22號。
許崇源，俞洪昭，洪盈斌與戚務君，2000，兩稅合一制度對公司屬性與股票報酬關聯性之影響，會計評論，第32期: 81-102。
許嘉棟，1989，兩稅合一所得稅制影響之一般均衡動態模擬分析，經濟論文:第17卷第2期: 1-51。
張志揚，1997，兩稅合一對我國中小企業理財策略影響之研究，私立淡江大學會計學系研究所未出版碩士論文。
陳聽安與蘇建榮，1997，兩稅合一制度及其效果之分析，兩稅合一研討會實錄，孫運璿學術基金會贊助，中華經研究院編印: 13-54。
戚務君，俞洪昭，許崇源與曹美娟，2001，兩稅合一制度下股東可扣抵稅額揭露之價值攸關性，會計評論，第33期，forthcoming。
經濟革新委員會財稅組，1985，採行兩稅合制所得稅可行性之研究，稅務旬刊，第1212期: 5-16。
顏慶章，1998，我國兩稅合一制度紀實，1998會計理論與實務問題研討會會議實錄(淡水鎮：淡江大學會計學系): 1-31。
蘇導民，1986，我國採行兩稅合一之一般均衡分析，國立政治大學財政研究所未出版碩士論文。
英文部分：
Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review 68 (October): 703-724.
Amir, E., T. S. Harris, and E. K. Venuti, 1993. A comparison of the value-relevance of U.S. versus Non-U.S. GAAP accounting measures using form 20-F reconciliations. Journal of Accouning Research 31 (Supplement): 230-264.
Amir, E., M. Kirschenheiter, and K. Willard. 1997. The valuation of deferred taxes. Contemporary Accounting Research 14 (Winter): 597-622.
Ayers, B.C. 1998. Deferred tax accounting under SFAS No.109: An empirical investigation of it’s incremental value-relevance to APB No.11. The Accounting Review 73 (April): 195-212.
Barth, M. E. 1991. Relative measurement errors among alternative pension assets and liability measures. The Accounting Review 66 (July): 433-463.
Barth, M. E. and M. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of accounting research 32 (Supplement): 177-209.
Barth, M. E., W. H. Beaver, and W. R. Landsman. 1996. Value relevance of banks’ fair value disclosures under SFAS No.107. The Accounting Review 71 (October): 513-537.
Barth, M. E., W. H. Beaver, J. M. Hand, and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 3: 205-229.
Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Working paper, Stanford University.
Beaver, W. H., A. A. Christie, P. A. Griffin. 1980. The information content of SEC accounging series release No. 190. Journal of Accounting and Economics 2 (August): 127-157.
Beaver, W. H., P. A. Griffin, and W. R. Landsman. 1983. How well does replacement cost income explain stock return? Financial Analysts Journal 39 (April/May): 26-30.
Beaver, W. H. and S. Ryan. 1985. How well do statement No. 33 earnings explain stock returns? Financial Analysts Journal 41 (September/October): 66-71.
Beaver, W. H., 1998. Financial reporting: An accounting revolution. 3rd edition. NJ: Prentice Hall.
Beaver, W. H. 1999. Comments on “An empirical assessment of the residual income valuation model”. Journal of Accounting and Economics 26 (January): 35-42.
Bell, T. B., W. R. Landsman, B. L. Miller, and S. Yeh. 2000. The valuation implications of employee stock-option accounting for computer software firms. Working paper, University of North Carolina.
Bernard, V. and R. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review 62 (October): 707-722.
Chi, W. C., H. C. Yu, and C.Y. Hsu. 2001. The nature of corporate income tax under full imputation tax regime- a test of the functional fixation. Paper presented at AAA/BAA Second Globlization Conference. University of Cambridge.
Dayey, L. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review 59 (April): 177-198.
Dechow, P. M., A. P. Hutton, and R. G. Sloan. 1999. An empirical assessment of the residual income valuation model. Journal of Accounting and Economics 26 (January): 1-34.
Eccher, E., K. Ramesh, and S. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics 22 (August-December): 79-117.
Feldstein, M., and S. Seligman. 1981. Pension funding, share prices and national saving. The Journal of Finance 36 (September): 801-824.
Feltham, G.A. and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (Spring): 689-731.
Financial Accounting Standeards Board, 1978. Statement of Financial Accounting Concepts No.1, Obejectives of financial reporting by business enterprises. FASB: Stamford, Connecticut.
Financial Accounting Standards Board, 1979. Statement of Financial Accounting Standards No.33, Financial accounting and changing price. FASB: Stamford, Connecticut.
Financial Accounting Standards Board, 1984. Statement of Financial Accounting Concepts No.5, Recognition and measurement in financial statements of business enterprises. FASB: Stamford, Connecticut.
Financial Accounting Standards Board, 1985. Statement of Financial Accounting Standards No. 87, Employers’ accounting for pensions. FASB: Norwalk, Connecticut.
Financial Accouting Standards Board, 1990. Statement of Financial Accounting Standards No. 106, Employers’ accounting for postretirement benefits other than pensions. FASB: Norwalk, Connecticut.
Financial Accounting Standards Board, 1991. Statement of Financial Accouting Standards No.107, Disclosures about fair value of financial instruments. FASB: Norwalk, Connecticut.
Financial Accounting Standards Board, 1992. Statement of Financial Accouting Standards No.109, Accounting for income taxes. FASB: Norwalk, Connecticut.
Financial Accounting Standards Board, 1999. Preliminary views on major issues related to reporting financial instruments and certain related assets and liabilities at fair value. FASB: Norwalk, Connecticut.
Hand, J. R. M., and W. Landsman. 2000. The pricing of dividends and equity valuation. Working paper, University of North Carolina.
Holthausen, R. W., and R. L. Watts. 2000. The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, forthcoming.
Hughes Ⅱ, K. E. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review 75 (April): 209-228.
Johnson, M., M. Magnan, and C. Stinson. 1998. Nonfinancial measures of environmental performance as proxies for environmental risks and uncertainties. Working paper, University of Michigan, Ann Arbor, MI.
Landsman, W. 1986. An investigation of pension fund property rights. The Accounting Review 61 (October): 622-691.
Lobo, G. and I. Song. 1989. The incremental information in SFAS No.33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review 65 (April): 329-343.
Lundholm, R. J. 1995. A Tutorial on the Ohlson and Feltham/Ohlson models: answers to some frequently asked questions. Contemporary Accounting research (Spring)11: 749-761.
Miller, M. 1966. Some estimates of the cost of capital to the electric utility industry, 1954-1957. The American Economic Review (June): 333-391.
Nelson, K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review 71 (April): 161-182.
Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (Spring): 661-687.
Ohlson, J. A. 1998. Earnings, book values, and dividend in equity valuation: An empirical inquiry. Working paper, Columbia University.
Ohlson, J. A. 1999. Earnings, book values, and dividends in a stewardship setting with moral hazard. Contemporary Accounting Research 16 (Fall):525-540.
Preinreich, G. A. D. 1938. Anuual survey of economic theory: the teory of depreciation. Econometrica 6: 219-241.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001362
資料類型 thesis
dc.contributor.advisor 俞洪昭zh_TW
dc.contributor.advisor Yu, Hung-Chaoen_US
dc.contributor.author (Authors) 張青霞zh_TW
dc.contributor.author (Authors) Chang, Ching-Hsiaen_US
dc.creator (作者) 張青霞zh_TW
dc.creator (作者) Chang, Ching-Hsiaen_US
dc.date (日期) 2001en_US
dc.date.accessioned 15-Apr-2016 16:10:34 (UTC+8)-
dc.date.available 15-Apr-2016 16:10:34 (UTC+8)-
dc.date.issued (上傳時間) 15-Apr-2016 16:10:34 (UTC+8)-
dc.identifier (Other Identifiers) A2002001362en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85149-
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.abstract (摘要) 依據財務會計理論，附註揭露為整體財務報表的一部份，其目的在提供投資人進行企業評價時所需之攸關資訊。兩稅合一制度實施後，不僅使稅賦型態轉變，會計原則中也新增附註揭露股東可扣抵稅額之規定，因此提供了驗證資本市場與財務報表揭露的機會，本研究即針對股東可扣抵稅揭露是否具有價值攸關性進行測試。zh_TW
dc.description.abstract (摘要) According to modern accouning theory, footnote disclosures are an intergrated part of the overall financial statements. The purpose of footnote disclosures is to provide value-relevant information in assisting investors’ valuation process. After Taiwan’s 1998 Tax Reform, which intergrates the individual and corporate taxes, the current GAAP requires a footnote disclosure of imputation credits (IC). This provides a good chance to test how Taiwan’s stock market reacts to such disclosuer. The main purpose of this study is to examine the value relevance of IC disclosure to investors’ equity valuation.en_US
dc.description.tableofcontents 封面頁
證明書
致謝詞
論文摘要
目錄
表目錄
第一章 緒論
第二章 兩稅合一制度之介紹
第一節 兩稅合一制度
第二節 股東可扣抵稅額
第三章 文獻探討
第一節 我國兩稅合一之研究
第二節 價值攸關性
第四章 研究設計
第一節 OHLSON模型
第二節 分析模式與變數衡量
第三節 研究期間與樣本說明
第五章 實證結果與分析
第一節 基本敘述統計量
第二節 實證結果分析
第六章 結論與建議
第一節 研究結論
第二節 研究限制與後續研究建議
參考文獻		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001362en_US
dc.subject (關鍵詞) 兩稅合一zh_TW
dc.subject (關鍵詞) 股東可扣抵稅額zh_TW
dc.subject (關鍵詞) 附註揭露zh_TW
dc.subject (關鍵詞) 價值攸關性zh_TW
dc.subject (關鍵詞) Ohlson模型zh_TW
dc.subject (關鍵詞) 異常盈餘zh_TW
dc.subject (關鍵詞) 其他資訊zh_TW
dc.subject (關鍵詞) 公司規模zh_TW
dc.subject (關鍵詞) Integration of Individual and Corporate Taxesen_US
dc.subject (關鍵詞) Imputation Creditsen_US
dc.subject (關鍵詞) Footnote Disclosuersen_US
dc.subject (關鍵詞) Value Relevanceen_US
dc.subject (關鍵詞) Ohlson`s Modelen_US
dc.subject (關鍵詞) abcdrmal earningsen_US
dc.subject (關鍵詞) other informationen_US
dc.subject (關鍵詞) firm sizeen_US
dc.title (題名) 兩稅合一制度下「股東可扣抵稅額」於企業評價之角色－Ohlson模型之應用zh_TW
dc.title (題名) The Role of Imputation Credits Disclosure to Firms’ Valuation after the Integration of Individual and Corporate Taxes— An Application of the Ohlson Modelen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部份：
王建火宣，1965，法人所得稅問題之研究，國立政治大學財政研究所未出版碩士論文。
林壽山、李素蘭與俞必勤，1997，台灣中小企業營利事業所得稅負之研究，財稅研究，第29卷第2期: 50-74。
孫克難，1985，台灣地區實施兩稅合併之可行性分析，台灣銀行季刊，第36卷第1期: 275-296。
孫克難，1997，兩稅合一方案之檢討與改進，兩稅合一研討會實錄，孫運璿學術基金會贊助，中華經濟研究院編印: 55-106。
所得稅法（中華民國88年修正公布）。
洪惇睦，認識兩稅合一制度應有的基本概念，稅務旬刊，第1704期: 8-10。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2000，所得稅之會計處理準則，財務會計準則公報第22號。
許崇源，俞洪昭，洪盈斌與戚務君，2000，兩稅合一制度對公司屬性與股票報酬關聯性之影響，會計評論，第32期: 81-102。
許嘉棟，1989，兩稅合一所得稅制影響之一般均衡動態模擬分析，經濟論文:第17卷第2期: 1-51。
張志揚，1997，兩稅合一對我國中小企業理財策略影響之研究，私立淡江大學會計學系研究所未出版碩士論文。
陳聽安與蘇建榮，1997，兩稅合一制度及其效果之分析，兩稅合一研討會實錄，孫運璿學術基金會贊助，中華經研究院編印: 13-54。
戚務君，俞洪昭，許崇源與曹美娟，2001，兩稅合一制度下股東可扣抵稅額揭露之價值攸關性，會計評論，第33期，forthcoming。
經濟革新委員會財稅組，1985，採行兩稅合制所得稅可行性之研究，稅務旬刊，第1212期: 5-16。
顏慶章，1998，我國兩稅合一制度紀實，1998會計理論與實務問題研討會會議實錄(淡水鎮：淡江大學會計學系): 1-31。
蘇導民，1986，我國採行兩稅合一之一般均衡分析，國立政治大學財政研究所未出版碩士論文。
英文部分：
Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review 68 (October): 703-724.
Amir, E., T. S. Harris, and E. K. Venuti, 1993. A comparison of the value-relevance of U.S. versus Non-U.S. GAAP accounting measures using form 20-F reconciliations. Journal of Accouning Research 31 (Supplement): 230-264.
Amir, E., M. Kirschenheiter, and K. Willard. 1997. The valuation of deferred taxes. Contemporary Accounting Research 14 (Winter): 597-622.
Ayers, B.C. 1998. Deferred tax accounting under SFAS No.109: An empirical investigation of it’s incremental value-relevance to APB No.11. The Accounting Review 73 (April): 195-212.
Barth, M. E. 1991. Relative measurement errors among alternative pension assets and liability measures. The Accounting Review 66 (July): 433-463.
Barth, M. E. and M. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of accounting research 32 (Supplement): 177-209.
Barth, M. E., W. H. Beaver, and W. R. Landsman. 1996. Value relevance of banks’ fair value disclosures under SFAS No.107. The Accounting Review 71 (October): 513-537.
Barth, M. E., W. H. Beaver, J. M. Hand, and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 3: 205-229.
Barth, M. E., W. H. Beaver, and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Working paper, Stanford University.
Beaver, W. H., A. A. Christie, P. A. Griffin. 1980. The information content of SEC accounging series release No. 190. Journal of Accounting and Economics 2 (August): 127-157.
Beaver, W. H., P. A. Griffin, and W. R. Landsman. 1983. How well does replacement cost income explain stock return? Financial Analysts Journal 39 (April/May): 26-30.
Beaver, W. H. and S. Ryan. 1985. How well do statement No. 33 earnings explain stock returns? Financial Analysts Journal 41 (September/October): 66-71.
Beaver, W. H., 1998. Financial reporting: An accounting revolution. 3rd edition. NJ: Prentice Hall.
Beaver, W. H. 1999. Comments on “An empirical assessment of the residual income valuation model”. Journal of Accounting and Economics 26 (January): 35-42.
Bell, T. B., W. R. Landsman, B. L. Miller, and S. Yeh. 2000. The valuation implications of employee stock-option accounting for computer software firms. Working paper, University of North Carolina.
Bernard, V. and R. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review 62 (October): 707-722.
Chi, W. C., H. C. Yu, and C.Y. Hsu. 2001. The nature of corporate income tax under full imputation tax regime- a test of the functional fixation. Paper presented at AAA/BAA Second Globlization Conference. University of Cambridge.
Dayey, L. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review 59 (April): 177-198.
Dechow, P. M., A. P. Hutton, and R. G. Sloan. 1999. An empirical assessment of the residual income valuation model. Journal of Accounting and Economics 26 (January): 1-34.
Eccher, E., K. Ramesh, and S. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics 22 (August-December): 79-117.
Feldstein, M., and S. Seligman. 1981. Pension funding, share prices and national saving. The Journal of Finance 36 (September): 801-824.
Feltham, G.A. and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (Spring): 689-731.
Financial Accounting Standeards Board, 1978. Statement of Financial Accounting Concepts No.1, Obejectives of financial reporting by business enterprises. FASB: Stamford, Connecticut.
Financial Accounting Standards Board, 1979. Statement of Financial Accounting Standards No.33, Financial accounting and changing price. FASB: Stamford, Connecticut.
Financial Accounting Standards Board, 1984. Statement of Financial Accounting Concepts No.5, Recognition and measurement in financial statements of business enterprises. FASB: Stamford, Connecticut.
Financial Accounting Standards Board, 1985. Statement of Financial Accounting Standards No. 87, Employers’ accounting for pensions. FASB: Norwalk, Connecticut.
Financial Accouting Standards Board, 1990. Statement of Financial Accounting Standards No. 106, Employers’ accounting for postretirement benefits other than pensions. FASB: Norwalk, Connecticut.
Financial Accounting Standards Board, 1991. Statement of Financial Accouting Standards No.107, Disclosures about fair value of financial instruments. FASB: Norwalk, Connecticut.
Financial Accounting Standards Board, 1992. Statement of Financial Accouting Standards No.109, Accounting for income taxes. FASB: Norwalk, Connecticut.
Financial Accounting Standards Board, 1999. Preliminary views on major issues related to reporting financial instruments and certain related assets and liabilities at fair value. FASB: Norwalk, Connecticut.
Hand, J. R. M., and W. Landsman. 2000. The pricing of dividends and equity valuation. Working paper, University of North Carolina.
Holthausen, R. W., and R. L. Watts. 2000. The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, forthcoming.
Hughes Ⅱ, K. E. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review 75 (April): 209-228.
Johnson, M., M. Magnan, and C. Stinson. 1998. Nonfinancial measures of environmental performance as proxies for environmental risks and uncertainties. Working paper, University of Michigan, Ann Arbor, MI.
Landsman, W. 1986. An investigation of pension fund property rights. The Accounting Review 61 (October): 622-691.
Lobo, G. and I. Song. 1989. The incremental information in SFAS No.33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review 65 (April): 329-343.
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