政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111668
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92776/123147 (75%)
Visitors : 26978706      Online Users : 483
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/111668


    Title: The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
    Authors: 陳明進
    Chen, Ming-Chin
    Contributors: 會計學系
    Date: 2015-06
    Issue Date: 2017-08-08 16:39:10 (UTC+8)
    Abstract: The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives-a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits into account in their corporate tax planning. The results show that privately held firms are more likely than listed firms to choose shareholder investment tax credits and forego corporate tax benefits. Listed firms with relatively high earnings response coefficients tend to choose a corporate 5-year tax exemption, as it can enhance reported after-tax earnings. Further, in the 5-year period following their choice of a particular tax incentive, firms choosing a corporate 5-year tax exemption exhibit significantly lower earnings persistence than those choosing shareholder investment tax credits. Taken together, these results suggest that stock market pressure has a significant effect on firms' choices between corporate and shareholder tax benefits, and that the choice of tax incentives has an effect on future earnings quality. © 2015 Sun Yat-sen University.
    Relation: China Journal of Accounting Research, 8(2), 75-89
    Data Type: article
    DOI link: http://dx.doi.org/10.1016/j.cjar.2014.12.001
    DOI: 10.1016/j.cjar.2014.12.001
    Appears in Collections:[Department of Accounting ] Periodical Articles

    Files in This Item:

    File Description SizeFormat
    7589.pdf413KbAdobe PDF262View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback