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    Title: 租稅天堂密集度對公司盈餘管理行為之影響:以台灣上市電子工業為例
    Effect of tax haven intensity on earnings management : Evidence from TSEC-Listed Electronic corporations
    Authors: 黃柏曄
    Contributors: 陳香梅
    黃柏曄
    Keywords: 租稅天堂
    盈餘管理
    裁決性流動應計數
    有效稅率
    Date: 2013
    Issue Date: 2014-07-14 11:31:36 (UTC+8)
    Abstract: 在全世界競爭的經濟環境下,各國莫不致力於降低公司租稅成本以增加資金的注入及吸引海外投資。為降低企業稅負,透過租稅天堂進行轉投資儼然成為跨國企業的趨勢。然而,租稅天堂子公司設立的密集度是否會影響公司盈餘管理行為是本文的重點。本文使用台灣經濟新報2005年-2012年財報資料,以台灣上市電子工業公司為研究對象,使用不平衡追蹤資料之固定模型進行估計。本文模型有二盈餘管理模型及有效稅率模型,並且因租稅天堂種類的不同區分成租稅天堂及基地天堂兩情況。
      模型一盈餘管理模型實證結果發現,租稅天堂及基地天堂子公司密集度向下影響母公司裁決性流動應計數不明顯;然而,在公司有關係人交易情況下,租稅天堂及基地天堂子公司密集度會影響母公司操縱流動應計數的行為,母公司有降低盈餘的租稅動機。模型二有效稅率模型實證結果顯示,母公司當期有效稅率會受租稅天堂或基地天堂密集度影響而下降。最後,同時觀察兩個實證模型的情況一及二可以推論租稅天堂或基地天堂密集度較高的公司,有降低盈餘及租稅成本的租稅動機。
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    Description: 碩士
    國立政治大學
    財政研究所
    101255010
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1012550101
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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