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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/67577
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/67577


    Title: 高階經理人員之租稅專長對企業稅務服務公費、租稅規劃及盈餘品質之影響
    The Impact of Managerial Tax Expertise on Tax Fee, Tax Planning and Earnings Quality
    Authors: 張嘉文
    Contributors: 陳明進
    張嘉文
    Keywords: 租稅專長
    租稅規劃
    盈餘品質
    Date: 2013
    Issue Date: 2014-07-21 15:35:22 (UTC+8)
    Abstract: 本文旨在探討高階經理人員之租稅專長對企業之稅務服務公費、租稅規劃與盈餘品質之影響。本文的實證分析結果顯示,企業是否遴選具有租稅專長者擔任高階經理人員與企業之租稅複雜度有關,租稅複雜度愈高之企業,愈不傾向聘任具稅務專長之高階經理人員;其次,本文亦發現高階經理人員具租稅專長之企業,其稅務服務公費較低,顯示具租稅專長之高階經理人員可幫助企業節省稅務服務公費;最後,本文發現聘任具租稅專長之企業,其財稅差異較小且盈餘品質較高,顯示具租稅專長之高階經理人員可以幫助企業減少過度激進之租稅規劃策略並提升盈餘品質。本文的研究結果提供高階經理人員之租稅專長影響企業之租稅規劃及財務報告品質的實證證據。
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    Description: 博士
    國立政治大學
    會計研究所
    96353502
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353502
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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