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| Title: | 我國銀行業盈餘管理行為的稅負成本 |
| Authors: | 林秀慧
Lin ,Hsiu-Hui |
| Contributors: | 戚務君
Chi ,Wu-Chun
林秀慧
Lin ,Hsiu-Hui |
| Keywords: | 銀行業
盈餘管理
稅負
出售票券損益
壞帳費用
bankings
earnings management
tax cost
gain and loss on sale of securities
loans provision |
| Date: | 2004 |
| Issue Date: | 2009-09-11 17:39:37 (UTC+8) |
| Abstract: | 本文探討我國銀行業執行盈餘管理的動機、工具及經濟後果。其中本研究以增額稅負的角度去探討銀行從事盈餘管理的經濟後果，本文就經濟後果的部分主要是以稅負的角度出發，是否銀行會因為盈餘管理而產生稅負成本為主要探討方向。
就資本市場動機部分，本文發現上市櫃銀行確實較公開發行銀行偏好小額正盈餘變動，也就是上市櫃公司由於資本市場的壓力而有盈餘管理的行為存在。接著本文設計兩個銀行業盈餘管理工具之估計式：將壞帳提列及出售票券損益之非權衡性因素，各自建立一迴歸模型，做為本研究捕捉銀行業盈餘管理的工具與金額，本文結果未能發現我國上市櫃銀行在從事盈餘管理行為時，有所謂增額稅負效果的證據。
This study investigates the motivation, tools and economic consequences of earnings management of bankings. In particular, the main issue of this study is to investigate whether incremental tax is the economic consequences of bankings conducting earnings management.
My results show that the listed bankings that issue the stocks in securities exchange markets have stronger earnings management. In other words, listed bankings will conduct earnings management to alleviate the pressure from the capital markets. Furthermore, this study also find two estimated equations of the tools of earnings management of the bankings: (1) discretionary loans provision and (2)discretionary gain and loss on sale of securities. I find no evidence to claim there are tax costs for the bankings engaging in earnings management. |
| Reference: | 中文文獻：
尤盟貴，2002，兩稅合一、資本結構與盈餘管理，國立成功大學會計系未出版碩士論文。
吳淳渼，2000，我國銀行業盈餘管理行為、工具與還原之分析，中原大學會計系未出版碩士論文。
吳玉萍，2001，兩稅合一與企業盈餘管理行為之關聯性研究，國立成功大學會計系未出版碩士論文。
李儒哲，2001，我國企業盈餘管理手法之研究，稅務研究月刊，第88期專刊。
陳呈祿，2003，銀行治理與盈餘管理，國立政治大學財政系未出版碩士論文。
沈中華、池祥麟及彭子玲，2003，從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機，經濟論文，第31期第3卷：407-458。
馬嘉應、劉敬業，1990，企業合併之會計及稅務問題探討，財稅研究，第32卷第1期。
陳樹，2002，我國企業盈餘操縱問題之誘因、影響與因應對策，當代會計，第3卷第2期：231-242。
黃士真，1997，影響上市公司辦理固定資產重估價之因素，國立台灣大學會計系未出版碩士論文。
黃德海，2003，國內銀行放款損失會計資訊揭露之探討，中原大學會計系未出版碩士論文。
張秀瑜，2001，兩稅合一與未分配盈餘操縱及對盈餘反應係數影響之研究，中原大學會計系未出版碩士論文。
葉旭偉，1997，資本、盈餘與租稅目的下美國商業銀行會計決策之研究，國立台灣大學會計系未出版碩士論文。
趙寅州，2002，有效稅率與資本結構影響因素之探討－兩稅合一實施前後的比較，國立東華大學企業管理學系未出版碩士論文。
英文文獻：
Agrawal, A. 1990. Large shareholders and the monitor of managers: the case of antitakeover charter amendment. Journal of Financial and Quantitative Analysis 25: 143-161
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Black, B. 1992. Institutional investors and corporate governance: The case for institutional voice. Journal of Applied Corporate Finance 5 (Fall)：19－32
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Greenawalt, M. B., Sinkey Jr., F. J. 1988. Bank loan loss provisions and the income smoothing hypothesis: An empirical analysis, 1976-1984. Journal of Financial Services Research 1：301-318.
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Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm : managerial behavior, agency cost and ownership structure. Journal of Financial Economics 3：305-360.
Ke, B., K. Petroni, and A. Saffieddine. 1999. Ownership concentration and sensitivity of executive pay to accounting performance measures: evidence from publicly and privately-held insurance companies. Journal of Accounting and Economics 28(December)：185-209.
Moyer, S. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics 13 (July)：123-154.
Sankar, M. R. 1999. The impact of alternative forms of earnings management on the return-earnings relation. Working paper, University of Southern California.
Shrieves, R. E., D. Dahl. 2003. Discretionary accounting and the behavior of Japanese banks under financial duress. Journal of Banking & Finance 27：1219-1243.
Wall, L. D., T. W. Koch, 2000. Bank loan loss accounting: A review of theoretical and empiricial evidence. Federal Reserve Bank of Atlanta Economic Review 2：1-17. |
| Description: | 碩士
國立政治大學
會計研究所
92353051
93 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0923530511 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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