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系統識別號 U0026-0812200913373810
論文名稱(中文) 遞延所得稅資產備抵評價科目與其組成因素及損益平穩化之探討
論文名稱(英文) The Study of Deferred Tax Valuation Allowance, Its Components and Income Smoothing
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 95
學期 2
出版年 96
研究生(中文) 黃雅莉
研究生(英文) Ya-Li Huang
學號 r1694105
學位類別 碩士
語文別 中文
論文頁數 76頁
口試委員 指導教授-林玲芬
口試委員-吳清在
口試委員-林松宏
中文關鍵字 遞延所得稅資產  遞延所得稅資產備抵評價  損益平穩化 
英文關鍵字 deferred tax assets valuation allowance  deferred tax assets  income smoothing 
學科別分類
中文摘要 由於財務與稅務處理方式的不同,造成了處理所得稅會計的複雜度。因此針對所得稅會計的處理,美國發佈三號相關處理準則,從APB No.11、SFAS No.96到最後SFAS No.109,對所得稅的處理都有不斷地變革。台灣所得稅會計處理準則,也直到1994年發布第22號公報(簡稱FAS No.22)並於1999年為因應兩稅合一制度的實施而進行修訂,才使得「所得稅會計處理準則」有全面且一致性的規範。台灣FAS No.22與美國SFAS No.109的最大變革,便是放寬遞延所得稅資產(Deferred tax asset,簡稱DTA)的認列標準,允許公司管理當局對DTA實現可能現加以評估,因此管理當局的主觀判斷成為衡量DTA實現可能性的重要因素。故本研究參考Miller and Skinner(1998)的研究分析及Burgstahler etal.(2002)「相對備抵評價」之觀念,探討下列重點:就一般性產業(上市公司)財務報表所揭露與遞延所得稅資產組成有關項目,去分析與判斷管理當局是否有利用遞延所得稅資產備抵評價科目進行損益平穩化之操作。本研究之實證結果說明如下:
1、遞延所得稅資產備抵評價科目為管理當局進行損益平穩化工具之假說未獲支持。
2、DTA備抵評價之提列與未來課稅所得預期實現的可能性兩者間呈反向關係。
3、DTA備抵評價之提列與未來課稅所得的存在性兩者間呈反向關係。
4、DTA備抵評價之提列與虧損扣抵佔遞延所得稅資產之比率兩者間呈正向關係。
5、DTA備抵評價之提列與稅額抵減佔遞延所得稅資產之比率兩者間呈正向關係。
英文摘要 The different regulations of accounting principle and tax law make income tax accounting more complex. Therefore the United States of America issued the three relating accounting standards for tax accounting. These are APB No.11, SFAS No.96, and the latest SFAS No.109. In Taiwan, the first comprehensive accounting standard for income tax, FAS No.22“Accounting Standard for Incoming Tax” was issued by Accounting Research and Development Foundation of the Republic of China in 1994.The most significant revolution in above statements is to relax restrictions on the recognition of deferred tax assets. It requires managers to recognize an offset to their firms’ deferred tax assets , known as the valuation allowance for deferred tax assets .Because the appropriate level of the allowance depends on managers’ expectations about the future realization of their firms’ deferred tax assets, this statement requires managers to exercise a considerable amount of judgment. Therefore, this study try to investigate whether managers use valuation allowance to smooth income. The empirical results are summarized below:
1.We do not discover that managers will use valuation allowance to smooth income.
2.The appropriate level of the valuation allowance have opposite direction with the realization of future taxable income and the possibility of the existence of future taxable income
3.The appropriate level of the valuation allowance have the same direction with tax loss carrybacks and tax credits.
論文目次 第一章 緒論 ...........................…...……1
第一節 研究背景與動機………………………...…...1
第二節 研究目的…………………………………………5
第三節 論文架構與流程……………………………..6
第二章 文獻探討………………………………………..8
第一節 所得稅會計公報對DTA備抵評價之規定……….8
第二節 損益平穩化之相關研究………………....16
第三節 盈餘管理與DTA備抵評價之規定…………...30
第三章 研究設計與方法…………………………………35
第一節 研究假說之建立………………………………35
第二節 實證模型與變數定義…………………………39
第三節 資料來源與研究期間、樣本選取…………..48
第四節 研究方法…………………………………... 50
第四章 實證結果與分析……………………………..52
第一節 敘述性統計分析………………………………52
第二節 相關性分析……………………………………57
第三節 廻歸結果之分析……………………………60
第五章 結論、研究限制與建議………………………64
第一節 結論……………………………………64
第二節 研究限制……………………………….…...67
第三節 建議……………………………………...….68
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