本文關(guān)鍵詞： 上市公司 盈余管理方式 所得稅成本　出處：《廣東外語外貿(mào)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：盈余管理歷來是理論界與實(shí)務(wù)界的熱點(diǎn)問題。近年來，國(guó)內(nèi)外盈余管理的研究者主要集中于探討盈余管理的動(dòng)機(jī)、方法以及計(jì)量模型等，研究范疇較少涉及盈余管理所得稅成本的相關(guān)問題，因此，盈余管理以及所得稅成本之間關(guān)系的問題值得進(jìn)一步的深入研究。 本文的主體部分采用理論分析和實(shí)證研究相結(jié)合的辦法，主要側(cè)重于實(shí)證研究。理論分析主要基于國(guó)內(nèi)外相關(guān)文獻(xiàn)的研究成果，對(duì)盈余管理與所得稅成本的內(nèi)涵進(jìn)行界定。并在此之上，以盈余管理所得稅成本的存在為基本前提，進(jìn)一步研究和界定上市公司普遍可能采用的盈余管理方式，，分析其對(duì)所得稅成本可能造成的影響。實(shí)證研究則以我國(guó)上市公司公開披露的財(cái)務(wù)數(shù)據(jù)為基礎(chǔ)，從色諾芬數(shù)據(jù)庫、國(guó)泰安數(shù)據(jù)庫等選取上市公司的財(cái)務(wù)數(shù)據(jù)，構(gòu)建一個(gè)因變量為實(shí)際稅率及自變量為盈余管理指標(biāo)的多元回歸模型：采用實(shí)際稅率為因變量旨在以當(dāng)期所得稅費(fèi)用與當(dāng)期利潤(rùn)總額的比值來衡量所得稅成本，盈余管理指標(biāo)則具體體現(xiàn)為應(yīng)計(jì)項(xiàng)目、減值準(zhǔn)備、投資收益、關(guān)聯(lián)交易、資產(chǎn)重組等，再根據(jù)需要加入適當(dāng)?shù)目刂谱兞�，采用Excel以及Eviews6.0等統(tǒng)計(jì)軟件作為工具，逐一檢驗(yàn)各個(gè)研究假設(shè)，相對(duì)客觀地評(píng)價(jià)我國(guó)上市公司具體的盈余管理方式對(duì)所得稅成本的差異性影響。 研究表明，對(duì)于可能通過操縱盈余從而實(shí)現(xiàn)管理層利益最大化或者企業(yè)價(jià)值最大化的上市公司而言，其可能實(shí)施的具體的盈余管理方式對(duì)于所得稅成本的影響較為明顯。并且，不同的盈余管理方式導(dǎo)致的所得稅成本具有差異性。
[Abstract]:Earnings management has always been a hot issue in theory and practice. In recent years, the researchers of earnings management at home and abroad mainly focus on the motivation, methods and measurement models of earnings management. Therefore, the relationship between earnings management and income tax costs is worth further study. The main body of this paper is a combination of theoretical analysis and empirical research, focusing on empirical research. Theoretical analysis is mainly based on the domestic and foreign literature research results. This paper defines the connotation of earnings management and income tax cost, and on this basis, taking the existence of income tax cost of earnings management as the basic premise, further studies and defines the earnings management methods that may be widely used by listed companies. The empirical study is based on the publicly disclosed financial data of listed companies in China, and selects the financial data of listed companies from Sanofen database, Cathay Pacific database and so on. A multivariate regression model with dependent variable as effective tax rate and independent variable as earnings management index is constructed. The purpose of using effective tax rate as dependent variable is to measure income tax cost by the ratio of current income tax expense and current total profit. Earnings management indicators are embodied in accrual items, impairment provisions, investment income, related party transactions, asset restructuring, and then add appropriate control variables according to the need. The statistical software such as Excel and Eviews6.0 are used as tools to test the hypotheses one by one. Comparatively objectively evaluate the difference of income tax cost caused by earnings management of listed companies in our country. The research shows that for listed companies which can maximize the benefits of management or maximize the value of enterprises by manipulating earnings. The impact of the specific earnings management mode on the income tax cost is obvious, and the income tax costs caused by different earnings management methods are different.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F275

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