上市公司盈余管理方式与所得税成本关系的研究

发布时间：2018-01-29 21:58

本文关键词： 上市公司盈余管理方式所得税成本　出处：《广东外语外贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：盈余管理历来是理论界与实务界的热点问题。近年来，国内外盈余管理的研究者主要集中于探讨盈余管理的动机、方法以及计量模型等，研究范畴较少涉及盈余管理所得税成本的相关问题，因此，盈余管理以及所得税成本之间关系的问题值得进一步的深入研究。本文的主体部分采用理论分析和实证研究相结合的办法，主要侧重于实证研究。理论分析主要基于国内外相关文献的研究成果，对盈余管理与所得税成本的内涵进行界定。并在此之上，以盈余管理所得税成本的存在为基本前提，进一步研究和界定上市公司普遍可能采用的盈余管理方式，，分析其对所得税成本可能造成的影响。实证研究则以我国上市公司公开披露的财务数据为基础，从色诺芬数据库、国泰安数据库等选取上市公司的财务数据，构建一个因变量为实际税率及自变量为盈余管理指标的多元回归模型：采用实际税率为因变量旨在以当期所得税费用与当期利润总额的比值来衡量所得税成本，盈余管理指标则具体体现为应计项目、减值准备、投资收益、关联交易、资产重组等，再根据需要加入适当的控制变量，采用Excel以及Eviews6.0等统计软件作为工具，逐一检验各个研究假设，相对客观地评价我国上市公司具体的盈余管理方式对所得税成本的差异性影响。研究表明，对于可能通过操纵盈余从而实现管理层利益最大化或者企业价值最大化的上市公司而言，其可能实施的具体的盈余管理方式对于所得税成本的影响较为明显。并且，不同的盈余管理方式导致的所得税成本具有差异性。
[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.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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