Corporate Diversification and Book-Tax Difference

• Main Authors: CHEN, LIANG-YAN, 陳亮言
• Other Authors: FAN, HUNG-SHU
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/9vtk8f

碩士 === 輔仁大學 === 會計學系碩士班 === 105 === Following Chen (2009) to estimate book-tax differences, this study aims to examine the relationship between corporate diversification and book-tax differences in Taiwan. This study proxy industrial diversification/ global diversification to conduct the empirical tests. Based on the empirical tests of the 2004~2015 observations, this study finds that the more industrial diversification is more likely to mitigate the book-tax differences. However, the more global diversification is more likely to foster the book-tax differences. Furthermore, this study conducts several sensitivity test, including using different measures to proxy book-tax difference tests, different period subsample tests, and different industry subsample tests. These sensitivity test results are consistent with the main empirical results.