遞延所得稅費用策略性調控與公司盈餘管理行為

Discretionary Decision on Deferred Income Tax Expenses and Earnings Management

張敏蕾(Ming-Lei Chang) ； 黃德芬(Der-Fen Huang)

《當代會計》 8卷2期 (2007/11) Pp. 181-207

https://doi.org/10.6675/JCA.2007.8.2.03

摘要

本研究旨在分析公司管理階層是否藉由遞延所得稅費用／利益及其組成等裁量性會計項目進行盈餘管理。有別於過去國內外文獻大多著重於遞延所得稅資產之備抵評價科目，本研究從財稅差異的角度出發，探討時間性差異背後所隱含的盈餘管理動機。在控制相關科目之非裁量性部分後，實證結果發現，遞延所得稅費用與企業稅前盈餘的變動額具有顯著的正向關係，顯示企業稅前盈餘之變動額愈大者，裁量性遞延所得稅費用的金額愈多；另外，公司真正利用遞延所得稅費用／利益進行盈餘管理的部份，並非從遞延所得稅資產之備抵評價科目著手，而是依據會計與稅法規範之寬鬆不同，從企業收入與費用認列的時間點上加以操弄。

關鍵字

遞延所得稅費用 ； 盈餘管理 ； 應計項目 ； 時間性差異

並列摘要

The main purpose of this study is to analyze whether managers of the listed companies in Taiwan use deferred income tax expenses/benefits and its components to manage their firm's reported earnings. Different from prior researches, which emphasize on the discussion of the valuation of allowance for deferred tax assets as a tool in earnings management, we broaden the research scope on the timing differences between financial income and taxable income, using deferred income tax expenses as a proxy to discuss the behavior of earnings management. After controlling the non-discretionary part of deferred income tax expenses, the empirical result shows that there is a significant positive relation between discretionary deferred income tax expenses and changes in earnings before income tax. Instead of using the valuation of allowance for deferred tax assets to manage income, our results provide evidence that firms smooth their income through deferred income tax expenses. From different reporting rules under generally accepted accounting principles and tax laws, enterprises manage book income through the time of recognition point of incomes and expenses.

並列關鍵字

deferred income tax expenses ； earnings management ； accruals ； timing differences

參考文獻

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