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    题名: 租稅規避與成本不對稱性－以台灣上市櫃公司為例
    Tax Avoidance and Cost Asymmetry─Evidence from Listed Company in Taiwan
    作者: 張雅舒
    Chang, Ya-Shu
    贡献者: 何怡澄
    Ho, Yi-Cheng
    張雅舒
    Chang, Ya-Shu
    关键词: 成本僵固性
    成本不對稱性
    租稅規避
    日期: 2018
    上传时间: 2018-08-27 14:36:18 (UTC+8)
    摘要: 本研究探討企業從事租稅規避與成本不對稱性的關聯性。傳統成本模型認為成本具有對稱性，但Anderson, Banker, and Janakiraman (2003)（ABJ）分析管銷費用（selling, general and administration costs, SG&A costs）與銷貨收入關聯發現該成本具不對稱性，亦即成本僵固性（cost stickiness）。Banker, Byzalov, Ciftci, and Mashruwala (2014)（BBCM）以前期銷貨收入變動作為管理階層預期替代變數，發現在前期銷貨收入增加(減少)時，成本(反)僵固性。Xu and Zheng (2016)採用單期的ABJ模型，分析企業租稅規避對成本不對稱性的影響。本文採用兩期的BBCM模型探討，探討臺灣上市櫃公司租稅規避與成本不對稱性的關聯性。
    本研究採用台灣上市櫃公司在2007-2016年共9,403個觀察值，採橫斷面迴歸分析。實證結果發現，首先，一般管銷費用具有成本僵固性但不具有成本反僵固性；其次，使用五年期現金有效稅率衡量公司租稅規避行為，並發現公司避稅行為帶來之經濟利益會使管理階層在當期銷貨收入下降時有餘裕保留額外資源導致成本僵固性增加；第三，但在前期銷貨收入減少時避稅之影響則不顯著；第四，且公司不同的商業策略及現金流量波動性高低並不影響公司其租稅規避行為對成本僵固性之關聯。
    參考文獻: 林有志、傅鍾仁和陳筱平，2011，成本僵固性之實證研究，當代會計，第12卷第2期（11月）：191-220。
    許文馨和劉心才，2018，公司避稅和金字塔結構，臺大管理論叢，第28卷第1期（4月）：1-42。
    陳建中和林家豪，2017，前期銷貨變動方向對成本習性及不對稱性之調節效果－臺灣之實證，會計審計論叢，第7卷第1期（6月）：1-41。
    黃美祝和汪瑞芝，2015，企業避稅對負債水準之影響，會計審計論叢，第5卷第2期（12月）：1-32。
    黃美祝和楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第4卷第1期（11月）：1-22。
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    Anderson, M. C., R. D. Banker, and S. N. Janakiraman. 2003. Are selling, general,administrative costs "sticky"? Journal of Accounting Research 41 (1):47-63.
    Balakrishnan, R., M. J. Petersen, and N. Soderstrom. 2004. Does Capacity Utilization Affect the "Stickiness" of Cost? JOurnal of Accounting, Auditing & Finance 19:283-299.
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    Banker, R. D., and L. Chen. 2006. Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness. The Accounting Review 81 (2):285-307.
    Chen, C. X., H. Lu, and T. Sougiannis. 2012. The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research 29 (1):252-282.
    Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are Family Firms More Tax Aggressive Than Non-family Firms? Journal of Financial Economics 95:41-61.
    Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long-Run Corporate Tax Avoidance. The Accounting Review 83 (1):61-82.
    ———. 2017. When Does Tax Avoidance Result in Tax Uncertainty? working paper.
    Gaertner, F. B. 2014. CEO After-Tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research 31 (4):1077-1102.
    Goh, B. W., J. Lee, C. Y. Lim, and T. Shevlin. 2016. The Effect of Corporate Tax Avoidance on the Cost of Equity. The Accounting Review 91 (6):1647-1670.
    Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics, 127-178.
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    Hasan, I., C. K. Hoi, Q. Wu, and H. Zhang. 2014. Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics 113:109-130.
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    Xu, S., and K. Zheng. 2016. Tax Avoidance and Asymmetric Cost Behavior. working paper: University of Wyoming.
    描述: 碩士
    國立政治大學
    會計學系
    105353109
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353109
    数据类型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.039.2018.F07
    显示于类别:[會計學系] 學位論文

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