本文選題：應(yīng)計(jì)項(xiàng)目 + 真實(shí)活動(dòng)��； 參考：《華僑大學(xué)》2014年碩士論文

【摘要】：現(xiàn)代企業(yè)的契約摩擦和信息不對稱，使企業(yè)管理當(dāng)局有動(dòng)機(jī)和機(jī)會(huì)進(jìn)行盈余管理。我國在2008年施行了企業(yè)所得稅改革，相關(guān)學(xué)者的研究證明，我國上市公司在這場所得稅改革中發(fā)生了規(guī)避所得稅成本的盈余管理行為，并且在規(guī)避所得稅成本的同時(shí)，權(quán)衡了財(cái)務(wù)報(bào)告成本。本文是在我國企業(yè)所得稅法改革后相對穩(wěn)定的所得稅環(huán)境下，對上市公司是否還存在所得稅成本動(dòng)因的盈余管理行為，其在盈余管理方式上是否存在偏好，又是否權(quán)衡了財(cái)務(wù)報(bào)告成本等一系列問題進(jìn)行研究。 為研究上述問題，本文選取了2008-2012年A股上市公司作為樣本，考察企業(yè)所得稅法相對穩(wěn)定后，公司在所得稅成本和財(cái)務(wù)報(bào)告成本影響下的盈余管理行為。文章在對相關(guān)理論和文獻(xiàn)進(jìn)行梳理后，借鑒Kothari等提出的業(yè)績配比修正的Jones模型和Roychowdhury提出的真實(shí)活動(dòng)盈余管理模型，對盈余管理程度進(jìn)行計(jì)量，以確定上市公司是否存在盈余管理行為；然后，基于公司特征，建立所得稅成本、財(cái)務(wù)報(bào)告成本與盈余管理關(guān)系的研究模型；最后，根據(jù)多元回歸分析，檢驗(yàn)上市公司是否存在所得稅成本動(dòng)因的盈余管理，是否將所得稅成本與財(cái)務(wù)報(bào)告成本進(jìn)行了權(quán)衡。 研究結(jié)果發(fā)現(xiàn)，在企業(yè)所得稅法相對穩(wěn)定的情形下：（1）上市公司普遍存在盈余管理行為，并且應(yīng)計(jì)項(xiàng)目與真實(shí)活動(dòng)盈余管理這兩種方式均有采用；（2）上市公司采用應(yīng)計(jì)項(xiàng)目和真實(shí)活動(dòng)盈余管理規(guī)避所得稅成本，存在避稅動(dòng)因的盈余管理行為，且采用真實(shí)活動(dòng)盈余管理的幅度大于應(yīng)計(jì)項(xiàng)目盈余管理；（3）上市公司在盈余管理中權(quán)衡了所得稅成本和財(cái)務(wù)報(bào)告成本。公司采用應(yīng)計(jì)項(xiàng)目盈余管理進(jìn)行避稅時(shí)，權(quán)衡了政治成本和資本市場成本；在采用真實(shí)活動(dòng)盈余管理進(jìn)行避稅時(shí)，權(quán)衡了政治成本、債務(wù)契約成本和資本市場成本。并且，在權(quán)衡所得稅成本與財(cái)務(wù)報(bào)告成本時(shí)，公司采用真實(shí)活動(dòng)盈余管理的幅度大于應(yīng)計(jì)項(xiàng)目盈余管理。 本文豐富了繼2008年企業(yè)所得稅改革以來避稅動(dòng)因的盈余管理研究，同時(shí)，也揭示了我國上市公司當(dāng)前盈余管理的客觀行為及其相應(yīng)特征。
[Abstract]:The contract friction and information asymmetry of modern enterprises make the management authority have motive and opportunity to manage earnings. The enterprise income tax reform was carried out in China in 2008. The research of relevant scholars proves that the listed companies in our country have evaded the income tax cost in the earnings management behavior, and at the same time, the income tax cost has been avoided. The cost of financial reporting was weighed. Under the relatively stable income tax environment after the reform of the enterprise income tax law in China, this paper is concerned with whether the listed company still has the earnings management behavior of income tax cost driver, and whether there is a preference in the earnings management mode. Whether has weighed the financial report cost and so on a series of questions to carry on the research. In order to study the above problems, this paper selects A-share listed companies from 2008 to 2012 as a sample to investigate the earnings management behavior under the influence of income tax cost and financial reporting cost under the influence of income tax cost and financial reporting cost after the corporate income tax law is relatively stable. After combing the relevant theories and literatures, the paper measures the degree of earnings management by referring to the modified Jones model proposed by Kothari et al and the real activity earnings management model proposed by Roychowdhury. In order to determine whether the listed companies have earnings management behavior; then, based on the characteristics of the company, establish the income tax cost, financial reporting costs and earnings management research model; finally, according to the multiple regression analysis, Whether the listed companies have income tax cost drivers of earnings management, whether income tax costs and financial reporting costs are weighed. The results show that, under the condition that the corporate income tax law is relatively stable, the earnings management behavior of listed companies is widespread. And both accrual items and real activity earnings management are adopted in two ways: accounting items and real activity earnings management, which are used by listed companies to avoid the cost of income tax, and the earnings management behavior with tax avoidance motivation exists, and the listed companies adopt accrual items and real activity earnings management to avoid the income tax cost. Moreover, the range of real earnings management is greater than that of accrual earnings management. The listed companies weigh the cost of income tax and the cost of financial reporting in earnings management. When companies use accrual earnings management to avoid tax, they weigh the political cost and the capital market cost, and the political cost, the debt contract cost and the capital market cost when using the real activity earnings management to avoid tax. Moreover, when we weigh the cost of income tax and the cost of financial reporting, the range of real earnings management is larger than that of accrual earnings management. This paper enriches the research on earnings management of tax avoidance motivation following the reform of enterprise income tax in 2008, and also reveals the objective behavior and corresponding characteristics of earnings management of listed companies in China.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F275

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