避税动因的盈余管理方式比较——基于应计项目操控和真实活动操控的研究被引量：67

Studying on the Earnings Management for Tax Avoidance Based on Manipulations of Accruals and Real Activities

导出

摘要 2007年我国对企业所得税率进行了大幅调整。文章研究了在所得税率变动之际,我国上市公司的盈余管理行为。结果显示,预期税率变动的公司均有显著的盈余管理,但预期税率变动方向不同,盈余管理的方式也不同:预期税率上升的公司,主要进行真实活动操控的向上盈余管理;预期税率下降的公司,主要进行应计项目操控的向下盈余管理。这些研究结果丰富了避税动因的盈余管理的研究文献,也对税收政策的改革及政府对企业的监管具有一定的借鉴意义。 In 2007,corporate income tax rates have been adjusted on a big margin.The paper studies the listed companies behavior of earnings management under the changes of income taxes.The results show that earnings management significantly exists in companies,but the ways vary with the expected directions of tax rates changes.Companies with the increasing expectation of tax rates mainly carry out the manipulation of real activities,and the ones with the decreasing expectation of tax rates mainly carry out the manip...

作者李增福郑友环

机构地区华南师范大学经济与管理学院

出处《财经研究》 CSSCI 北大核心 2010年第6期80-89,共10页 Journal of Finance and Economics

基金广东省哲学社会科学基金项目(09E-10)

关键词所得税改革盈余管理应计项目操控真实活动操控 income tax reform earnings management manipulation of accruals manipulation of real activities

分类号 F275 [经济管理—企业管理]

引文网络
相关文献

参考文献15

1王跃堂,王亮亮,贡彩萍.所得税改革、盈余管理及其经济后果[J].经济研究,2009,44(3):86-98. 被引量：166
2叶康涛.盈余管理与所得税支付:基于会计利润与应税所得之间差异的研究[J].中国会计评论,2006,4(2):205-224. 被引量：112
3王延明.上市公司所得税率变化的敏感性分析[J].经济研究,2002,37(9):74-80. 被引量：62
4Edelstein R,Liu P P,Tsang D.Real earnings management and dividend payout sig-nals:Astudy for U.S.real estate invest ment trusts. http://www.ires.nus.edu.sg/researchpapers/Visitors/REM-REIT%20Dr%20Desmond%20Tsang . 2007
5Harris David G.The i mpact of U.S.tax law revision on multinational corporationscapital location and income-shifting decisions. Journal of Accountancy . 1993
6Cohen, D. A,A. Dey,T. Z. Lys.Real and accrual-based earnings management in the Pre-andPost-Sarbanes-Oxley periods. The Accounting Review . 2008
7Jones J J.Earnings management during import relief investigation. Journal of Accountancy . 1991
8Boynton, C.E.,and P.S Dobbins,,G.A. Plesko.Earnings Management and the Corporate Alternative Minimum Tax. Journal of Accountancy . 1992
9Collins,J,Geisler,G,Shackelford,D.The effect of taxes,regulation,earnings,and organizational form on life insurers‘ investment portfolio realizations. Journal of Accountancy . 1997
10Dechow,P. M.,Sloan,R. G.,Sweeney,A. P.Detecting Earnings Management. The Accounting Review . 1995

二级参考文献44

1王祖山,毛宏安.基于应计项目的盈余质量计量模型[J].财会通讯（学术版）,2007(4):35-37. 被引量：5
2陈璇,李仕明,祝小宁.大股东性质与企业绩效——国有股减持的一个经验证据[J].管理学报,2006,3(2):229-238. 被引量：9
3叶康涛.盈余管理与所得税支付:基于会计利润与应税所得之间差异的研究[J].中国会计评论,2006,4(2):205-224. 被引量：112
4刘克崮.企业所得税“两法”合并:中国税制改革新的里程碑[J].管理世界,2007,23(3):1-3. 被引量：6
5戴德明,姚淑瑜,毛新述.2005.《会计-税收差异、盈余管理与公司避税行为研究》.中国人民大学工作论文.
6Biddle, Gary C., Lindahl, Frenderick W., 1982, "Stock Price Reactions to LIFO Adoptions; The Association between Excess Returns and LIFO Tax Savings", Journal of Accounting Research, 20(2): 551-588.
7Cushing, B., LeClere, M., 1992, "Evidence on the Determinants of Inventory Accounting Policy Choice", Accounting Review, 67(2) : 355-366.
8Choi, W.W., J.D. Gramlich, J. K. Thomas, 1991, "Earnings Management in Response to the Book Income Adjustment of the Corporate Alternative Minimum Tax", Working Paper, Columbia University.
9Cloyd, C. Bryan, Pratt, Jamie, Stock, Toby, 1996, "The Use of Financial Accounting Choice to Support Aggressive Tax Positions; Public and Private Firms", Journal of Accounting Research, 34( 1 ) : 23-43.
10DeAngelo, Linda Elizabeth, 1986, "Accounting Numbers as Market Valuation Substitutes; A Study of Management Buyouts of Public Stockholders", Accounting Review, 61(7) : 400-420.