The Relationship Between Tax Sheltering and Earnings Management
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === This study is investigating the association between tax sheltering and earnings management. The data we need is from TEJ database and Market Observation Post System. Our sample is the listed company at stock exchange market and the list company at over-the-cou...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/91763933575658458954 |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === This study is investigating the association between tax sheltering and earnings management. The data we need is from TEJ database and Market Observation Post System. Our sample is the listed company at stock exchange market and the list company at over-the-counter market in Taiwan from 2000 to 2009. We analyze the gap between general accepted accounting principle and tax laws, we further use some models to measure tax sheltering. Then we use regression analyze to investigate the relationship between tax sheltering and earnings management. The result indicates that there is a strong positive relationship between tax sheltering and earnings management. In the other words, when tax sheltering increases, earnings management will also increase.
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