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系統識別號 U0026-1108201615191800
論文名稱(中文) 財務報告可讀性與企業避稅
論文名稱(英文) Readability of 10-K reports and corporate tax avoidance
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 104
學期 2
出版年 105
研究生(中文) 楊秀寧
研究生(英文) Hsiu-Ning Yang
學號 R87021325
學位類別 碩士
語文別 中文
論文頁數 29頁
口試委員 指導教授-周庭楷
口試委員-梁少懷
口試委員-謝喻婷
中文關鍵字 財務報告可讀性  資訊透明度  企業避稅 
英文關鍵字 Readability  Information transparency  corporate tax avoidance 
學科別分類
中文摘要 本研究主要探討年度財務報告(10-K Reports)可讀性與企業避稅之關係。先前的文獻研究抑制公司避稅的因素,包括CFO 性別與分析師關注等,顯示管理者會衡量被發現的可能性,再決定是否採取避稅行為(Francis et al., 2014;Allen et al., 2015),故資訊越透明,可以強化了市場監督,降低代理問題,將可減輕企業避稅。美國證券交易委員會(SEC)於1998 年提倡白話英文的揭露規則(plain English rules),要求以簡單明瞭之文字編寫財務報告,增加資訊透明,以利報表使用者閱讀。故本研究進一步以財務報告可讀性來衡量公司的資訊透明程度,分析對公司避稅行為之影響。本研究選取1992至2014年美國上市公司為對象,實證結果顯示財務報告可讀性越高,可以增加企業資訊的透明度,降低資訊不對稱和代理問題,抑制管理者從事避稅行為,所以企業避稅的程度比較低。本研究對於文獻有三點貢獻,首先,據本人所知是第一個研究財務報告可讀性與企業避稅的關係,並表明財務報告可讀性高有助於抑制企業避稅行為。其次,本研究有助於探討可讀性對企業管理者內部行為的影響,有別於過去的研究偏向於對外部報表使用者的影響。最後,本研究有助於擴大未來文獻探討財務報告資訊透明的影響範圍,增加財報附註揭露品質的研究方向。
英文摘要 This study focused on the relationship between the readability of financial statements and corporate tax avoidance. The prior literature shows that greater information transparency reduces corporate tax avoidance. Therefore, this study examines the impact of greater readability on corporate tax avoidance using a sample of public companies in the US from 1992 to 2014, and the empirical results show the readability of 10-K Reports reduces corporate tax avoidance.
論文目次 第一章 緒論 1
第二章 文獻探討 4
第一節 財務報告可讀性相關文獻 4
第二節 企業避稅相關文獻 5
第三節 假說發展 8
第三章 研究方法 10
第一節 實證模型設計 10
第二節 變數的衡量 11
第三節 財務報告可讀性的衡量 14
第四節 資料來源及樣本選取 15
第四章 實證結果分析 16
第一節 敍述性統計 16
第二節 相關係數 17
第三節 迴歸分析 20
第五章 結論 22
參考文獻 23

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