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| Title: | 營運部門資訊揭露對於 避稅行為影響之探討 -以我國財務會計準則公報第41號為例
Operating segment information disclosure and tax avoidance - based on Taiwan SFAS No.41 |
| Authors: | 殷其秀 |
| Contributors: | 許崇源
殷其秀 |
| Keywords: | 租稅規避
財務會計準則第41號公報
資訊揭露
Tax avoidance
SFAS No.41
Information disclosure |
| Date: | 2016 |
| Issue Date: | 2016-07-11 16:54:34 (UTC+8) |
| Abstract: | 本研究以我國上市櫃公司2011 年至 2014 年的追蹤資料(panel data)為研究樣本，並使用固定效果模型(fixed effect model)，研究企業按照第41號公報之規定揭露營運部門別資訊後，是否會影響其租稅規避之行為。
實證結果顯示，當樣本為全產業時，營運部門揭露(虛擬變數)、營運部門揭露(個數) 與財稅所得差異為負相關，但係數皆不顯著，顯示並未顯著減少整體產業之財稅所得差異。而在電子業中，營運部門揭露(虛擬變數)、營運部門揭露(個數) 與財稅所得差異則是呈現顯著負相關，代表電子業依第41號公報之規範揭露營運部門別資訊後，顯著降低財稅所得差異，減少其從事避稅活動之可能性。
第41號公報以管理法作為辨認與衡量營運部門資訊之基礎，並著眼於資訊之攸關性。增額資訊揭露改變了企業行為，證實實施第41 號公報有正面的意涵。
The study uses panel data on domestic listed firms from 2011 to 2014, and uses the fixed effect model to investigate whether implementation of SFAS NO.41 would influence corporation tax avoidance.
The empirical result shows that operating segment disclosure (dummy) and operating segment disclosure (quantity) are negatively related to book-tax differences when the sample is the whole industry. However, the coefficient is not significant. That means it doesn’t reduce book-tax differences of the entire industry significantly. In the electronics industry, operating segment disclosure (dummy) and operating segment disclosure (quantity) are significantly negatively related to book-tax differences. The result indicates that after the electronics industry adopts SFAS NO.41 and discloses operating segment information according to the regulations, firms significantly reduces the book-tax differences and the probability of tax avoidance.
SFAS NO.41 identifies and measures operating segment information on the basis of management approach, and focuses on relevance of information. Incremental information disclosure changes the behaviors of firms, and the empirical research proves that implementation of SFAS NO.41 has positive meanings. |
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| Description: | 碩士
國立政治大學
會計學系
103353108 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103353108 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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