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 |  全文筆數/總筆數 : 93218/123590 (75%)
造訪人次 : 27724686      線上人數 : 1021
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/111668
    請使用永久網址來引用或連結此文件: http://nccur.lib.nccu.edu.tw/handle/140.119/111668


    題名: The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits
    作者: 陳明進
    Chen, Ming-Chin
    貢獻者: 會計學系
    日期: 2015-06
    上傳時間: 2017-08-08 16:39:10 (UTC+8)
    摘要: 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.
    關聯: China Journal of Accounting Research, 8(2), 75-89
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1016/j.cjar.2014.12.001
    DOI: 10.1016/j.cjar.2014.12.001
    顯示於類別:[會計學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    7589.pdf413KbAdobe PDF264檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    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 ©   - 回饋