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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/139887

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Title:	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
Authors:	陳明進 Chen, Ming-Chin 李桓伊 Li, Huan-Yi
Contributors:	會計系
Keywords:	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
Date:	2021-03
Issue Date:	2022-04-12 09:27:01 (UTC+8)
Abstract:	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.
Relation:	證券市場發展季刊, Vol.33, No.1, pp.95-132
Data Type:	article
DOI 連結:	https://doi.org/10.6529/RSFM.202103_33(1).0003
DOI:	10.6529/RSFM.202103_33(1).0003
Appears in Collections:	[會計學系] 期刊論文

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