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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 林世銘 | |
dc.contributor.author | Chi-Ming Chu | en |
dc.contributor.author | 朱啟銘 | zh_TW |
dc.date.accessioned | 2021-06-13T02:12:54Z | - |
dc.date.available | 2008-11-25 | |
dc.date.copyright | 2008-11-25 | |
dc.date.issued | 2007 | |
dc.date.submitted | 2007-06-11 | |
dc.identifier.citation | 林世銘,民國94年1、2月,兩稅合一何去何從-我國實施最低應納稅額之研究,會計研究月刊,第230、231期,108-117頁、109-121頁。
林世銘、陳明進、葛克昌、朱澤民,民國94年6月,建立我國所得稅最低稅負制度之研究,財政部賦稅署委託研究。 Boynton, C. E., P. S. Dobbins, and G. A. Plesko, 1992, Earnings management and the corporate alternative minimum tax., Journal of Accounting Research, Vol.30 Supplement:131-153. Chambers, D. J., 1999, Earnings Management and Capital Market Misallocation. working paper, University of Illinois. Choi, W. W., J. D. Gramlich, and T. K. Thomas, 1991, Earnings management in response to the book income adjustment of the corporate alternative minimum tax, working Paper, Columbia University. Chung, D. Y., 1998, Income management in response to corporate tax rate reduction: Canadian evidence, The International Tax Journal, Fall: 28-39. Copeland, R. M., 1968, Income smoothing, Journal of Accounting Research, Vol.6 Supplement: 101-116. Davidson, S., 1987, A general discussion, Journal of Accounting, Auditing & Finance, Vol.3 Issue 4: 351-358. DeAngelo, L. 1986, Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders, The Accounting Review, Vol.61: 400-420. Dechow, P. M. and R. G. Sloan, 1991, Executive incentives and the horizon problem: An empirical investigation, Journal of accounting and Economics, Vol.14: 51-89. Dechow, P. M., 1994, Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals, Journal of Accounting and Economics, Vol.18: 3-42. Dechow, P. M., R. G.. Sloan, and A. P. Sweeney, 1995., Detecting earnings management, The Accounting Review, Vol.70: 193-225. Dechow, P. M., S. P. Kothari, and R. L. Watts, 1998, The relation between earnings and cash flows, Journal of Accounting and Economics, Vol.25: 133-168. Dechow, P. M., A. Scott, and I. Richardson, 2003, Why are earnings kinky? An examination of the earnings management explanation, Review of Accounting Studies, Vol.8: 355-384. DeFond, M. L., and K. R. Subramanyam, 1998, Auditor changes and discretionary accruals. Journal of Accounting and Economics, Vol.25: 35-67. Dhaliwal, D., and S. W. Wang, 1992, The effect of the book income adjustment in 1986 alternative minimum tax on corporate financial reporting, Journal of Accounting and Economics (March): 7-26. Gramlich, J. D., 1991, The effect of the alternative minimum tax book income adjustment on accrual decisions, Journal of the American Taxation Association, Vol.13: 36-56. Guenther, D. A., 1994, Earnings management in response to corporate tax rate change: Evidence from the 1986 tax reform act, The Accounting Review, Vol.69 : 230-243. Healy, P. M., 1985, The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, Vol.7: 97-123. Healy, P. M., and J. Wahlen, 1999, A review of the earning management literature and its implications for standard setting, Accounting Horizons, Vol. 13 Issue 4: 365-383. Jones, J. 1991, Earnings management during import relief investigations. Journal of Accounting Research, Vol.29: 193-228. Liberty, S. E. and J. L. Zimmerman, 1986, Labor union contract negotiations and accounting choices, The Accounting Review, Vol.61: 692-712. Lin, S. M., T. H. Lin, and Y. C. Tsai, 2004, Earnings management in Taiwan’s imputation tax system, Taiwan Accounting Review, Vol.4 NO.2: 127-152. Manzon, G. B. Jr., 1992, Earnings management of firms subject to the alternative minimum tax, Journal of the American Taxation Association, Vol.14, Issue.2: 88-111. McNichols, M. F., 2000, Research design issues in earnings management studies, Journal of Accounting and Public Policy Vol.19: 313-345. Porter, M. E., 1990, The competitive advantage of nations, Harvard Business Review, Vol.68 Issue 2: 73-93. Roychowdhury, S., 2006, Earnings management through real activities manipulation, Journal of Accounting and Economics, Vol.42: 335-370. Schipper, K., 1989, Commentary on Earnings Management, Accounting Horizons, Vol. 3 Issue 4: 91-102. Wang, S. W., 1994, The relationship between financial reporting practices and the 1986 alternative minimum tax, The Accounting Review, Vol.69: 495-506. Warfield, T. D., J. J. Wild, and K. L. Wild, 1995, Managerial ownership, accounting choices, and informativeness of earnings, Journal of Accounting and Economics, Vol.20: 61-91. Watts, R. L. and J. L. Zimmerman, 1978, Towards a positive theory of the determination of accounting standards, The Accounting Review, Vol.53 Issue.1: 112-134. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/30703 | - |
dc.description.abstract | 我國自民國49年開始實施獎勵投資條例,作為吸引投資、改善投資環境及達成政府扶持特定產業之手段,然而在各方利益團體介入之下,租稅優惠的程度事實上已達到濫用的地步。為減緩租稅減免之濫用所導致租稅不公平的情況發生,我國仿效美國1969年實施的最低稅負制(Alternative Minimum Tax,AMT),於民國九十五年開始施行「所得基本稅額條例」。
本研究所探討的主題為:最低稅負制的施行是否導致公司管理階層進行盈餘管理?吾人預期,公司為降低整體之所得稅負,潛在將受到最低稅負制影響之公司,有可能將盈餘自民國九十五年移到民國九十四年認列。本文以時間序列方法來研究公司是否因最低稅負制進行盈餘管理,首先吾人運用Modified Jones Model進行裁量性應計數(discretionary accruals)的估計,其次運用Roychowdhury(2006)所提出之實質交易操作模型(real activities manipulation)進行盈餘管理的偵測,以上述之模型所得到的盈餘管理代理變數進行迴歸分析,實證結果得到以下之結論: 1. 潛在受到最低稅負制影響的公司平均而言,較未受影響之公司其盈餘管理的情形較為嚴重。 2. 資訊電子產業較其他產業之盈餘管理情形較為嚴重。 3. 公司管理階層持有股數之多寡,並不因自利因素而影響公司盈餘管理的行為。 | zh_TW |
dc.description.abstract | The purposes of the “Income Basic Tax Act” (or Alternative Minimum Tax, AMT) are to improve tax equity, secure tax revenue, and establish the basic requirements for profit-seeking enterprises to fulfill income tax obligation as a contribution to public finance.
Since the AMT may induce some profitable companies to manage discretionary accruals and real activities for alleviating tax burden, this study investigates the impact on earnings management as corporations responded to the enactment of the AMT. Firstly, we compute the “discretionary accruals” by the Modified Jones Model and “abnormal cash flows from operation”, “abnormal ending inventories”, etc. by Roychowdhury’s (2006) “real activities manipulation model”. Secondly, we employ discretionary accruals and abnormal items to measure earnings management. We anticipate that companies which might be affected by the AMT shift earnings from 2006 to 2005 for the purpose of preventing taxes from increasing. Inferences made from the empirical results are summarized as follows: 1. Firms which are potentially influenced by AMT tend to manage discretionary accruals and real activities to minimize the burden of the AMT. 2. Firms in the IT industry engage in more manipulation activities through managing discretionary accruals and real activities in order to minimize the cost of the AMT as compared to firms in other industries. 3. The executives do not engage in more manipulation activities through managing discretionary accruals and real activities in order to minimize the cost of AMT for their self-interests. | en |
dc.description.provenance | Made available in DSpace on 2021-06-13T02:12:54Z (GMT). No. of bitstreams: 1 ntu-96-R94722044-1.pdf: 2355636 bytes, checksum: 17e2e46875cfcf3bfb9099689f2fae03 (MD5) Previous issue date: 2007 | en |
dc.description.tableofcontents | 誌 謝 I
摘 要 II ABSTRACT III 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 3 第三節 研究架構 5 第二章 文獻探討 6 第一節 盈餘管理之相關文獻 7 一、盈餘管理之定義 7 二、盈餘管理之工具 7 三、盈餘管理衡量方法 9 第二節 最低稅負制之相關文獻 19 第三章 研究方法 25 第一節 樣本範圍 25 第二節 模型設定 26 一、應計數模型 26 二、實質交易操作模型 29 第三節 假說與變數 33 第四章 實證結果與分析 40 第一節 裁量性應計數模型之實證結果 43 第二節 實質交易操作模型之實證結果 52 第五章 結論與建議 65 第一節 研究結論 66 第二節 研究建議 70 第三節 未來研究方向 73 參考文獻 74 | |
dc.language.iso | zh-TW | |
dc.title | 最低稅負與盈餘管理 | zh_TW |
dc.title | Earnings Management in Response to The Alternative Minimum Tax in Taiwan | en |
dc.type | Thesis | |
dc.date.schoolyear | 95-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 陳明進,陳國泰 | |
dc.subject.keyword | 盈餘管理,最低稅負制,所得基本稅額條例,裁量性應計數,實質交易操作, | zh_TW |
dc.subject.keyword | earnings management,alternative minimum tax (AMT),discretionary accruals,real activities manipulation, | en |
dc.relation.page | 76 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2007-06-12 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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