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系統識別號 U0026-0812200914103489
論文名稱(中文) 租稅對財務報表穩健影響之研究:理論與實務
論文名稱(英文) The Impact of Tax on Financial Statement Conservatism: Evidence of Theory and Practice
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 96
學期 2
出版年 97
研究生(中文) 張婉煜
研究生(英文) Wan-yu Chang
電子信箱 r1695101@mail.ncku.edu.tw
學號 r1695101
學位類別 碩士
語文別 中文
論文頁數 83頁
口試委員 指導教授-林松宏
口試委員-賴秀卿
口試委員-張福星
中文關鍵字 兩稅合一制  最低稅負制  財稅差異  非條件穩健  租稅成本  條件穩健 
英文關鍵字 Tax cost  Conditional conservatism  Alternative minimum tax system  Integrated income tax system  Book-tax differences  Unconditional conservatism 
學科別分類
中文摘要 過去文獻研究顯示,會計穩健是會計研究上極為重要的議題,對公司會計實務與財務報導扮演重要角色。會計穩健可分為非條件穩健與條件穩健,它們在契約、訴訟、管制與租稅上各扮演直接、共同與相互影響的角色。本文之目的在探討兩項主題:(1)租稅成本與會計穩健之關係,以瞭解「具有租稅誘因」的非條件穩健,是否能夠有效減輕公司租稅負擔及權衡非稅成本,並對我國所實施的兩稅合一制、最低稅負制與資產減損會計處理有所影響;(2)會計穩健與財稅差異之關係,以瞭解非條件穩健與條件穩健對「會計所得」、「課稅所得」與「財稅差異」造成之影響及其扮演的角色。
本文實證結果彙總如下:(1)公司租稅負擔程度愈多非條件穩健愈大,非稅成本愈低非條件穩健愈大;(2)兩稅合一制與最低稅負制實施後公司愈會採用非條件穩健進行財務報導,資產減損會計處理實施後對非條件穩健財務報導無顯著影響;(3)公司財稅差異愈大,會計穩健程度愈小;(4)財務所得條件穩健較課稅所得為大,課稅所得非條件穩健較財務所得為大;(5)財稅差異重大為正公司課稅所得非條件穩健較大;(6)財稅差異重大為負公司財務所得非條件穩健與條件穩健較大,課稅所得非條件穩健較小。
本文研究結果希望能提供市場投資人與公司管理當局,思考會計穩健在降低公司課稅所得與反映財稅差異上,其不同「租稅誘因」所具有的特質,以有效釐清非條件穩健與條件穩健間的互動,究為替代角色或為互補關係,俾瞭解會計穩健在租稅報導上所具有的管理意涵。
英文摘要 Prior research indicates that accounting conservatism has been an important issue in accounting research. It also plays a vital role in corporate accounting practices and financial reporting. Accounting conservatism consists of conditional conservatism and unconditional conservatism. They employ direct, common and interacted influence on contracting, litigation, regulation, and taxation. The main purpose of this paper is to discuss two topics:(1) the association between tax cost and accounting conservatism. I would like to realize whether tax-motivated/unconditional conservatism can reduce tax cost and trade-off the non-cost, and to understand the impact of such conservatism on integrated tax system, alternative minimum tax, and assets impairment. (2) the association between accounting conservatism and book-tax differences. I also would like to realize the influence of conditional/unconditional conservatism on book income, tax income, and book-tax differences.
The empirical results are summarized as follows:(1) the level of unconditional conservatism is positively related with firms’ tax burden, and firms with low nontax costs uses more unconditional conservatism. (2) tax motivated conservatism is more prevalent after the enactment of integrated income tax system and alternative minimum tax, but is not significant after the implementation of Accounting for Asset Impairments. (3) the degree of book-tax differences is negatively related with accounting conservatism. (4) book income exhibits greater conditional conservatism than taxable income, and taxable income exhibits greater unconditional conservatism than book income. (5) firm-years with large positive book-tax differences exhibit greater unconditional conservatism in taxable income. (6) firm-years with large negative book-tax differences exhibit greater unconditional and conditional conservatism in book income, but less unconditional conservatism in taxable income.
I hope that these findings are potentially useful for investors and managers in reconsidering the “tax-motivated” role for accounting conservatism in reducing tax income and reflecting book-tax differences. Moreover, I also want to know which association between conditional conservatism and unconditional conservatism is actually existed.
論文目次 第一章 緒論...................................1
第一節 研究動機與目的.........................1
第二節 研究貢獻...............................5
第三節 研究流程與論文架構.....................7
第二章 文獻探討..............................10
第一節 穩健原則之基本概念....................10
第二節 穩健原則之相關文獻....................15
第三節 我國稅制變動與資產減損之相關文獻......22
第四節 租稅成本與財稅差異之相關文獻..........28
第三章 研究設計..............................33
第一節 研究假說..............................33
第二節 實證模式與變數定義....................40
第三節 資料來源與樣本選取....................53
第四章 實證結果與分析........................55
第一節 租稅成本與會計穩健之實證結果..........55
第二節 財稅差異與會計穩健之實證結果..........64
第五章 結論與建議............................72
第一節 研究結果..............................72
第二節 研究限制及建議........................75
參考文獻......................................76
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