税收负担与企业盈余管理行为——来自中国上市公司的经验证据

发布时间：2018-09-01 06:43

【摘要】：以中国资本市场2004～2008年间A股上市公司为研究样本,实证考察了税收负担对于盈余管理的影响。研究发现,税收负担对于不同方向的盈余管理的影响程度存在显著差异。当上市公司进行正向盈余管理时,税收负担对于盈余管理程度无显著影响;当上市公司进行负向盈余管理时,税收负担与盈余管理程度显著负相关。在进一步的追加测试中发现,在正向盈余管理组中,无论何种性质的上市公司,税收负担与盈余管理程度无显著相关性;在负向盈余管理组中,非国有上市公司表现出税收负担与盈余管理无显著关系,而在国有企业中,税收负担显著提高了负向盈余管理程度。本文的研究为税收负担与盈余管理之间的关系提供了增量的经验证据。
[Abstract]:Taking A share listed companies in China's capital market from 2004 to 2008 as a sample, this paper empirically examines the impact of tax burden on earnings management. It is found that there are significant differences in the influence of tax burden on earnings management in different directions. When the listed company carries on the positive earnings management, the tax burden has no significant influence on the earnings management degree, and when the listed company carries on the negative earnings management, the tax burden has a significant negative correlation with the earnings management degree. In the further supplementary tests, we found that there was no significant correlation between tax burden and earnings management degree in the forward earnings management group, regardless of the nature of the listed company, while in the negative earnings management group, there was no significant correlation between tax burden and earnings management degree. Non-state-owned listed companies show that there is no significant relationship between tax burden and earnings management, while in state-owned enterprises, tax burden significantly improves the degree of negative earnings management. This study provides incremental empirical evidence for the relationship between tax burden and earnings management.
【作者单位】：安徽大学商学院;
【基金】：安徽省教育厅人文社会科学研究重点项目“税收负担对上市公司会计行为的影响研究”(SK2012A014) 安徽大学科研建设经费资助项目(02303203)
【分类号】：F275;F832.51;F224

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