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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88153完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨 | zh_TW |
| dc.contributor.advisor | Wen-Hsin Hsu | en |
| dc.contributor.author | 謝承翰 | zh_TW |
| dc.contributor.author | Cheng-Han Xie | en |
| dc.date.accessioned | 2023-08-08T16:32:08Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-08-08 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-07-19 | - |
| dc.identifier.citation | AbuGhazaleh, N. M., Al-Hares, O. M., & Al-Mudhaki, J. (2012). The value relevance of goodwill impairments: UK evidence. International Journal of Accounting and Financial Reporting, 2(2), 163-184.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88153 | - |
| dc.description.abstract | 本研究探討了美國企業稅務規避行為與採用財務會計準則第142號之間的關係。在西元2002年實施財務會計準則第142號後，公司被要求使用公允價值法對商譽和其他無形資產進行定期評估和減值。此外，商譽不再進行攤銷並強制要求企業進行兩步驟的減值測試。本研究使用了使用差異中之差異法發現受到財務會計準則第142號影響的企業（即實驗組）在財務會計準則第142號實施後的時期內，其有效稅率較未受影響的企業低。其原因可能是財務會計準則第142號賦予管理者在評估商譽和其他無形資產的公平價值方面更大的自由裁量權，導致管理者可以更大程度影響稅務規劃和規避的相關決策。 | zh_TW |
| dc.description.abstract | This study tests the relationship between corporate tax avoidance and the adoption of Statement of Financial Accounting Standards No.142 for U.S. companies. After the implementation of SFAS No. 142 in 2002, companies are required to annually assess and evaluate the impairment of goodwill and other intangible assets using the fair value method. Furthermore, SFAS 142 eliminates the practice of goodwill amortization and instead mandates a two-step impairment test for firms. Using a difference-in-differences design, I find that firms affected by SFAS 142 (i.e., treatment firms) have lower effective tax rates in the post-SFAS 142 periods compared with those not affected. SFAS 142 gives managers increased discretion in assessing the fair value of goodwill and other intangible assets, potentially leading to unverifiable estimates. This heightened managerial discretion can impact tax planning and avoidance as managers strategically manipulate value of intangible asset and their allocation to different segments for optimal tax outcomes. This research aims to shed light on the effects of this accounting standard on corporate behavior regarding financial reporting and tax planning. My study contributes to my understanding of the relationship between financial reporting behavior and tax reporting behavior. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-08T16:32:08Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-08T16:32:08Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 1. Introduction 1
2. Literature review 4 2.1 SFAS142 4 2.1.1 Reasons for Issuing SFAS 142 4 2.1.2 Differences between SFAS142 and Opinion 17 5 2.1.3 Two-step impairment 7 2.2 Literature review in goodwill impairment 8 2.2.1 Determinants of Goodwill Impairment 9 2.2.2 Impairment-Only Approach or Amortization Approach 10 2.2.3 Goodwill Impairment and Information Environment 12 2.3 Literature Review in Tax Avoidance 15 2.3.1 Tax avoidance 15 2.3.2 Impact of Tax Avoidance 16 2.3.3 Determinants of Tax Avoidance 17 3. Hypotheses Development 19 4. Research Design 21 4.1 Measures of Tax Avoidance 21 4.2 The Research Design for H1a and H1b 22 5. Sample, Descriptive Statistics, and Results 25 5.1 Sample Selection 25 5.2 Descriptive statistics 25 5.3 Regression analysis: Test of H1a and H1b 26 6. Additional analysis 28 6.1 Current ETR 28 6.2 Robustness tests with entropy-balanced approach 29 6.3 Robustness tests with a propensity score matching approach 29 7. Conclusions 29 References 31 Appendix : Variable Definitions 36 Table 1. Descriptive statistics 38 Table 2. Correlation Table 39 Table 3. The adoption of SFAS 142 and tax avoidance: tax rate 42 Table 4. The adoption of SFAS 142 and tax avoidance: book tax differences 44 | - |
| dc.language.iso | en | - |
| dc.subject | 財務會計準則第142號 | zh_TW |
| dc.subject | 資訊環境 | zh_TW |
| dc.subject | 管理階層裁量權 | zh_TW |
| dc.subject | 避稅行為 | zh_TW |
| dc.subject | 有效稅率 | zh_TW |
| dc.subject | Tax Avoidance | en |
| dc.subject | Information Environment | en |
| dc.subject | Management Discretion | en |
| dc.subject | SFAS 142 | en |
| dc.subject | Effective Tax Rate | en |
| dc.title | 財務會計準則第142號公報與公司避稅行為探討 | zh_TW |
| dc.title | SFAS No.142 and Corporate Tax Avoidance Behavior | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.coadvisor | 林世銘 | zh_TW |
| dc.contributor.coadvisor | Su-Ming Lin | en |
| dc.contributor.oralexamcommittee | 廖益興;蔡元棠 | zh_TW |
| dc.contributor.oralexamcommittee | Yi-Hsing Liao;Yuan-Tang Tsai | en |
| dc.subject.keyword | 避稅行為,財務會計準則第142號,管理階層裁量權,資訊環境,有效稅率, | zh_TW |
| dc.subject.keyword | Tax Avoidance,SFAS 142,Management Discretion,Information Environment,Effective Tax Rate, | en |
| dc.relation.page | 45 | - |
| dc.identifier.doi | 10.6342/NTU202301592 | - |
| dc.rights.note | 同意授權(全球公開) | - |
| dc.date.accepted | 2023-07-19 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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