產業創新條例實施對電子類股企業盈餘管理行為之影響

The Impact of the Implementation of Industrial Innovation Act on Earnings Management of Electronic Industries

史佩雯(Pei-Wen Shih)

指導教授 ： 單騰笙

中原大學/商學院/會計研究所/碩士(2013年)

https://doi.org/10.6840/cycu201300318

摘要

中文摘要
促進產業升級條例於民國98年12月31日落日，政府於99年5月12日開始實施產業創新條例，原本享有較多租稅優惠的資訊電子產業，租稅優惠減少，使得租稅成本增加，資訊電子產業是否會為了避免租稅成本負擔的增加，而有進行盈餘管理的動機。
本研究專注在產業創新條例實施下，資訊電子產業的租稅優惠與盈餘管理的關聯性。本研究以Modified Jones Model衡量之裁決性應計數做為盈餘管理的代理變數，並以產業創新條例實施前後的六年（2006-2011）做為研究期間，實證結果顯示我國資訊電子產業的企業會因為租稅優惠的減少，而有將盈餘向下操縱的動機。在敏感性測試中，本研究採用Kothari Model與流動性應計數做為盈餘管理的代理變數，實證結果亦支持假說。此外，亦檢測產業創新條例實施後之兩年做為樣本期間（2006-2011），進行檢測，盈餘管理的代理變數也分別採用Modified Jones Model、Kothari Model與流動性應計數進行衡量，實證結果皆支持資訊電子產業會因為租稅優惠的減少，而有向下操縱盈餘的誘因。

關鍵字

產業創新條例 ； 租稅優惠 ； 租稅減免 ； 盈餘管理

並列摘要

Abstract
“Statute for Upgrading Industry” has implemented the expiration on 31 December, 2009, the government considered that the social economy, implement “The Statute for Industrial Innovation” since 12 May, 2010. For the electronics industry, “The Statute for Industrial Innovation” provides for tax credits that apply much less than before to electronics industry. This study examined the association between tax benefits and earnings management of electronic industries.
This study focused on tax benefits and earnings management of electronic industries, at the implementation of Industrial Innovation Act. We computed the “discretionary accruals” by the Modified Jones Model to measure earnings management, and use six years after “The Statute for Industrial Innovation”(2006-2011) as research period. We found the result support our hypothesis, for mitigate income tax, the companies engage in decrease earnings. It means tax benefits is a motivation of the companies engage in earnings management. In additional analysis, we computed the “discretionary accruals” by the Kothari Model and CDA to measure earnings management, We also had the similar results, the results supported our hypothesis. We also considered two years after implementation “The Statute for Industrial Innovation”, we use two years(2006-2011) as research period, and computed the “discretionary accruals” by the Modified Jones Model, Kothari Model and CDA to measure earnings management. We found the similar result, the result support our hypothesis, the companies engage in decrease earnings for mitigate income tax, they engage in earnings management when the tax benefits decrease. Hence, tax benefits is a motivation of company engage in earnings management.

並列關鍵字

Tax benefits ； Tax credit ； Earnings management ； Industrial Innovation Act

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