政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/135144
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113318/144297 (79%)
造訪人次 : 50963831      線上人數 : 951
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/135144


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/135144


    題名: 當期所得稅費用估計誤差與公司價值之關聯
    The Relationship between Estimated Errors in Current Income Tax Expense and Firm Value
    作者: 陳明進
    Chen, Ming‐Chin
    李桓伊
    貢獻者: 會計系
    關鍵詞: 當期所得稅費用估計誤差;低估當期所得稅費用;公司價值
    Estimated Errors of Current Income Tax Expense;Underestimated;Errors of Current Tax Expense;Firm Value
    日期: 2020-09
    上傳時間: 2021-05-26 10:32:19 (UTC+8)
    摘要: 本文以 2006 到 2014 年我國上市上櫃公司為研究對象，檢視當期所得稅費用估計誤差與公司價值之關聯。實證結果顯示，當期所得稅費用估計誤差幅度愈大之公司，公司價值愈低。其次，本文亦發現低估當期所得稅費用之公司有較低的公司價值。最後，家族企業較傾向於低估當期所得稅費用，而機構投資人持股比率高的公司則較不會低估當期所得稅費用。本文之研究結果提供當期所得稅估計誤差具有公司價值評價攸關性之實證證據。
    Using the sample of the listed and OTC companies in Taiwan from 2006 to 2014, we investigate the relation between estimated errors in current income tax expense and firm value. We find that firms with larger magnitude of estimated errors in current income tax expense have lower firm value. Further, firms with underestimated errors of current income tax expense tend to have lower firm value. Finally, family firms are more likely to under-report current income tax expense, while firms with greater institutional ownership are less likely to do so. The findings provide new evidence on the value relevance of estimated errors of current income tax expense.
    關聯: 證券市場季刊, 33:1, 95-132
    資料類型: article
    DOI 連結: https://doi.org/10.6529/RSFM.202103_33(1).0003
    DOI: 10.6529/RSFM.202103_33(1).0003
    顯示於類別:[會計學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    162.pdf531KbAdobe PDF2243檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋