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    题名: 資訊透明度與財稅差異對價值攸關性之影響
    A Study on the Relation Between Information Transparency, Book-Tax Difference and Value Relevance
    作者: 王惠君
    贡献者: 許崇源
    王惠君
    关键词: 資訊透明度
    財稅差異
    價值攸關
    日期: 2015
    上传时间: 2015-12-02 16:08:12 (UTC+8)
    摘要: 本篇研究以Ohlson(1995)權益評價模式，探討不同資訊透明度下財稅差異之組成分及其對價值攸關性之影響，實證結果如下：
    資訊揭露程度表彰公司透明度，資訊揭露程度較高之公司代表「較透明公司」，本研究以證券暨期貨市場發展基金會之公司治理評鑑結果為A++、A+與A之公司代表公司資訊透明度。預期較透明公司之財稅差異主要可能導因於租稅規劃，而增加盈餘價值攸關性，減少權益帳面價值攸關性。即，評鑑結果為A++、A+與A之公司相對於評鑑結果為A－、B、C、C－公司，其財稅差異較具資訊性。資訊揭露程度「較不透明公司」，即評鑑結果為A－、B、C、C－之公司，財稅差異主要可能係盈餘管理，而降低盈餘價值攸關性，增加權益帳面價值攸關性。即，評鑑結果為A－、B、C、C－公司相對於評鑑結果為A++、A+與A之公司，其財稅差異可能富含投機性而損害盈餘資訊性。實證結果顯示，不論資訊透明度高低，期財稅差異主要可能係投機性盈餘管理，且資訊揭露程度似乎不影響其盈餘管理動機。
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    描述: 碩士
    國立政治大學
    會計學系
    102353116
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102353116
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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