合并—母公司报表所得税费用信息含量检验

发布时间：2018-05-03 14:50

本文选题：所得税费用 + 合并报表　；参考：《山西财经大学学报》2013年02期

【摘要】：实证检验了我国合并-母公司报表中所得税费用的信息含量,以期为CAS 18采用资产负债表债务法的实施效果、财务报表"双重披露制"列报模式的合理性及相关准则改革提供经验证据。研究结果表明,利润表中的所得税费用具有解释年度股票回报的信息含量,包括合并报表、母公司报表和合并-母公司报表差异三种信息。从所得税费用成分来看,合并报表和母公司报表的当期所得税费用对股票回报无信息含量,而递延所得税费用对股票回报有信息含量。进一步地,合并-母公司报表的当期所得税费用差异和递延所得税差异也与当年股票回报显著正相关,合并报表相对于母公司报表对年度股票回报有相对和增量信息含量。
[Abstract]:This paper empirically examines the information content of income tax costs in the consolidated - parent company reports, with a view to the implementation effect of CAS 18 using the balance sheet debt method, the rationality of the double disclosure system and the relevant guidelines for the reform of the financial statements. The results show that the income tax costs in the profit statement have an explanatory year. The information content of the stock return, including the consolidated statement, the parent company report and the parent company report difference three information. From the income tax cost component, the current income tax costs of the consolidated and parent company reports have no information on the return of the stock, and the deferred income tax costs have information content on the return of the stock. The income tax difference and deferred income tax difference of the parent company reports are also positively related to the stock return of the same year. The consolidated statement has relative and incremental information content to the annual stock return relative to the parent company report.

【作者单位】：西安石油大学经济管理学院;中国人民大学商学院;
【基金】：国家自然科学基金项目“基于会计制度变迁的所得税会计信息有用性研究”(71272152) 陕西省教育厅项目“陕西油气产业低碳发展的财税激励政策研究”(12JK0161) 西安石油大学青年科技创新基金项目“所得税会计问题研究”(YS29031217)
【分类号】：F626.115;F224

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