- 學位論文
財稅一致或不一致盈餘管理策略選擇：以台灣重編財務報表公司為例
Book-Tax Conforming or Nonconforming Earnings Management Strategies:Empirical Evidence on Taiwan Restatement Firms
摘要
本研究旨在討論在數種情況下，公司盈餘管理之策略選擇，財稅一致或不一致。採用財務報表重編公司之樣本，對於其重編前後之繼續營業部門稅前純益以及當期所得稅費用之差額作為財稅一致與不一致之盈餘管理策略分析，並且將樣本分為盈餘管理向上以及盈餘管理向下。實證結果指出發現，重編公司採用財稅不一致比率明顯大於財稅一致。此外當盈餘管理向上公司期初有遞延所得稅資產虧損扣抵餘額、較高自由現金流量時，公司將會選擇較多的財稅一致盈餘管理策略。在盈餘管理向下之樣本中，期初有遞延所得稅資產虧損扣抵餘額時，公司將會採取較多的財稅不一致盈餘管理策略，有較高自由現金流量時選擇較多財稅一致盈餘管理策略。至於採用五大會計師事務所查核時，對於公司做盈餘管理策略選擇時並無顯著影響，或無法偵測公司之盈餘管理行為。同時也發現盈餘管理向上公司與向下公司之策略選擇即使是在相同情況下，其策略選擇也不盡相同。除此之外本研究顯示遞延所得稅費用、五大會計師事務所、會計師出具之意見、董事會規模大小與財務報表重編機率之關連性。當遞延所得稅費用越高財務報表重編機率越高，此結果與許多文獻相同，再次證明了遞延所得稅費用可以用來偵測財務報表重編之機率。
並列摘要
The main purpose of this study is to examine the option of firms’ earnings management strategy rely more on book-tax conforming or nonconforming in several situation. This study uses restated firms as samples.Using the difference between the originally reported and restated change in before tax net income and current tax expenses as a proxy for book-tax conforming and nonconforming earnings management strategy. Samples are divided into upward earnings management and downward earnings management. We find that nonconforming earnings management is more prevalent. The research result shows that upward earnings management firms that having NOL,higher freecash flow rely less on nonconforming earnings management strategies. But in downward earnings management firms ,having NOL rely more on nonconforming earnings management strategies. Otherwise we find the firm using a high-quality auditor does not significantly affect the choice of the earnings management strategies ,and can not detect the firms earnings management.Also find that even in the same situation, earnings management upward and downward firms strategic choices are not the same. Further examine that firms having deferred tax expense, using a big 5 auditor, CPA’s opinion ,the board size are useful in predicting restatements. This results are same as prior research.
參考文獻
延伸閱讀
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