The Relationship between Risk of a Political Uncertainty and Book-Tax Difference

• Main Authors: CHENG, YA-SIN, 鄭雅心
• Other Authors: SU, YUNG-SHENG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/ee25my

碩士 === 國立高雄第一科技大學 === 會計資訊系碩士班 === 105 === This essay adopts the research samples of Taiwan listed, OTC and Xing cabinet company during 1998 to 2016 in Taiwan, investigating the influence of political uncertainty on the variation of financial tax. This research further investigate female directors and the audit committee to an existence of the risk of a political uncertainty and the impact of the difference on finance and the variation of financial tax.The result of researches show that, an existence of the risk of a political uncertainty in the year of presidential election is much higher. The company will adopt conservative financial reporting bahavior with smaller variation of the variation of financial tax.The female directors have remarkable negative relationship but not remarkable association with the differences. The audit committee has negative relationship but not has remarkable on an existence of the risk of a political uncertainty and book-tax difference.