建材營建類股之企業在奢侈稅實施後之盈餘管理與企業評價分析

宋依芸

doi:10.6840/cycu201400670

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建材營建類股之企業在奢侈稅實施後之盈餘管理與企業評價分析

The Analysis of Earnings Management and Business Valuation on the Building Material and Construction Industry after the Implementation of the Specifically Selected Goods and Services Tax Act

宋依芸 , Masters　　Advisor：單騰笙　　

繁體中文 DOI： 10.6840/cycu201400670

盈餘管理；企業評價；特種貨物與勞務稅條例；奢侈稅； Business Valuation ； The Specifically Selected Goods and Services Tax Act、Luxury Tax ； Earnings Management

Abstract │ Reference (72) │ Altmetrics

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In order to conform with social expectations and improve widening poverty gap problem, ″The Specifically Selected Goods and Services Tax Act″ came into force on June 1, 2011. It is mainly to prevent investors from using estate to earn abnormal profits in short-term (within two years). This study uses listed companies from 2008 to 2011 in our country to examine two phenomena: whether companies in the building material and construction industry had the motivation to conduct earnings management because their profit level had been impacted, and whether negative effects of the luxury tax affected investors’ business valuation. 
This study examines the impact of ″The Specifically Selected Goods and Services Tax Act″ on earnings management and business valuation for companies in the building material and construction industry by Kothari et al. Model(2005) and Ohlson Model. The empirical results indicate that after the implementation of the luxury tax, compared to companies in other industries, companies in the building material and construction industry had upward earnings management behavior and downward business valuation because the profit level had been impacted. In additional analyses, the researchers used Modified Jones Model and CDA-Kothari to measure earnings management model. For the part of business valuation model, the researchers first used the first annual analysts′ forecasts to replace the last annual analysts′ forecasts, and then excluded other information in the model to measure the stock price. The results also supported both hypotheses.

Reference ( 72 ) 〈TOP〉

王進祥，2013，奢侈稅實施二年之缺失與建言，土地問題研究季刊，第48期：28-35。
連結：
江文隆，2012，奢侈稅制定過程與股價報酬，私立中原大學會計學系碩士班碩士論文。
連結：
朱啟銘，2007，最低稅負與盈餘管理，臺灣大學會計學研究所學位論文。
連結：
朱筑筠，2013，產業創新條例之實施與電子產業價值攸關性，私立中原大學會計學系碩士班碩士論文。
連結：
吳芝穎，2006，最低稅負制對股市之影響，臺灣大學會計學研究所學位論文。
連結：

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