税收-会计差异与企业盈余管理行为的研究

发布时间：2018-04-20 00:05

本文选题：所得税会计准则 + 税收-会计差异　；参考：《科研管理》2017年05期

【摘要】：以2008-2013年沪深两市上市公司为研究样本,本文运用logit回归研究了总的税会差异(BTD)、操纵性税会差异(ABTD)与不同动机的盈余管理行为(EM)之间的关系。研究表明,随着负的总税会差异(BTD-)与负的操纵性税会差异(ABTD-)的扩大,企业的盈余管理行为(EM)也随之增加。进一步研究发现,伴随企业所得税会计准则的执行,中国税收-会计差异逐渐呈分离之势。且从会计信息需求者的角度而言,税收-会计差异是识别上市公司盈余质量的一个更为可靠的指标。本文研究为税务部门更加有效地甄别与管理企业规避税收的行为,提供了一定的理论与实践支持。
[Abstract]:Taking the listed companies in Shanghai and Shenzhen stock markets from 2008 to 2013 as research samples, this paper uses logit regression to study the relationship between total tax differences, manipulative tax differences and earnings management behaviors with different motivations. The study shows that with the expansion of negative total tax difference (BTD-BTD-) and negative manipulative tax difference (ABTD-), the earnings management behavior of enterprises also increases. Further study shows that with the implementation of enterprise income tax accounting standards, the tax-accounting differences in China gradually show a trend of separation. From the perspective of the accounting information demanders, the tax-accounting difference is a more reliable indicator to identify the earnings quality of listed companies. This study provides some theoretical and practical support for tax departments to identify and manage the tax evasion behavior of enterprises more effectively.
【作者单位】：陕西师范大学国际商学院;
【基金】：国家自然科学基金青年项目“会计师事务所异质性对财务重述的影响研究——基于媒介环境的调节效应分析”(71502138,2016.01-2018.12) 国家社会科学基金青年项目“供需均衡视角下的中国潜在增长率测算及增长要素分析”(16CJL011,2016.01-2018.12) 陕西省软科学项目“陕西省国有企业税收-会计差异影响因素及其经济后果研究”(2016KRM008,2016.05-2017.04)
【分类号】：F275

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