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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/118930
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/118930


    Title: 債務期限與租稅規避之關係 - 以台灣上市櫃公司為例
    Authors: 梁芳瑜
    Liang, Fang-Yu
    Contributors: 何怡澄
    梁芳瑜
    Liang, Fang-Yu
    Keywords: 租稅規避
    債務期限
    資本結構
    Date: 2018
    Issue Date: 2018-07-27 11:24:48 (UTC+8)
    Abstract: 本研究探討資本結構的負債部分中,即將到期之負債比例與租稅規避之關係,即將到期之負債比例可能會對該企業造成的其他影響,並以 2003 至 2013 年台灣上市櫃公司為研究對象。實證結果發現:(1) 債務中即將到期之部分與租稅規避程度呈負相關;(2) 債務中即將到期之部分與稅務風險並無顯著相關;(3) 債務中即將到期之部分與租稅天堂呈負相關,支持 (1) 之發現;(4) 債務中即將到期之部分與未來現金流量無顯著關係但與企業未來現金流量波動性呈正相關,最後在債務期限、租稅規避與現金持有量之交互關係的測試中,與先前實證結果相同,即將到期債務之比例與企業租稅規避程度呈負相關,另外發現企業租稅規避程度與其現金持有量呈負相關,可以推論即將到期債務之比例與企業現金持有量呈正相關。
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    Description: 碩士
    國立政治大學
    會計學系
    105353115
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1053531151
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.ACCT.032.2018.F07
    Appears in Collections:[會計學系] 學位論文

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