企業內貿易訂價策略與盈餘管理關聯性之研究

The Relationship of the Strategy of MNEs Intra-Pricing and Earnings Management

王耀華(Yao-Hua Wang)

《企業管理學報》 92期 (2012/03) Pp. 63-79

摘要

企業國際化經營面對不同環境下之租稅法規，為達到總體稅負極小化及利潤極大化目標，透過企業內貿易活動經由移轉訂價安排以達到盈餘管理目標。本文以台灣前五大產業為研究對象，實證移轉訂價與盈餘管理與所得稅及整體利潤之關係。實證結果顯示移轉訂價與盈餘管理及MNE整體利潤呈正向關係，與所得稅呈負向關係。

關鍵字

企業內貿易 ； 移轉訂價 ； 盈餘管理

並列摘要

Facing the diversity tax environments, to achieve the maximum profit and minimum corporate tax burden, MNEs might achieve the performance of earnings management through the MNEs intra-trade by transfer pricing. This study examines the relationship of MNEs intra-pricing and earnings management and surveys the object on the most five industries in Taiwan. The empirical result evidences that MNEs intra-pricing and MNEs earnings management are positive association with MNEs profit; whether, it is negative association for corporate tax burden to MNEs intra-pricing and MNEs earning management.

並列關鍵字

MNEs intra-trade ； Transfer pricing ； Earnings management

參考文獻

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