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
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财经研究 2010 年 第 36 卷第 06 期, 页码：81 - 90
摘要
参考文献
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。
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[2]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,(9):73-95.
[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的差异的研究[J].中国会计评论,2006,(2):205-224.
[4]Boynton C E,P S Dobbins,G A Plesko.Earnings management and the corporate alter-native mini mumtax[J].Journal of Accounting Research,1992,30(Supplement):131-153.
[5]Collins J,G Geisler,D Shackelford.The effects of taxes,regulation,earnings,andorganizational formon life insurers invest ment portfolio realizations[J].Journal of Ac-counting and Economics,1997,24(3):337-361.
[6]Cohen D A,Dey T Z Lys.Real and accrual-based earnings management in the Pre-andPost-Sarbanes-Oxley periods[J].The Accounting Review,2008,83:757-787.
[7]Decho MP,R GSloan,A P Sweeney.Detecting earnings management[J].AccountingReview,1995,70:193-225.
[8]Dhali wal D,S W Wang.The effect of book income adjust ment in the 1986 alternativemini mumtax on corporate financial reporting[J].Journal of Accounting and Economics,1992,15(1):7-26.
[9]Edelstein R,Liu P P,Tsang D.Real earnings management and dividend payout sig-nals:Astudy for U.S.real estate invest ment trusts[EB/OL].Working Paper,http://www.ires.nus.edu.sg/researchpapers/Visitors/REM-REIT%20(Dr%20Desmond%20Tsang,2007.
[10]Guenther,David A.Earnings management in response to corporate tax rate changes:Evidence fromthe 1986 tax reformact[J].The Accounting Review.1994,69(1):230-243.
[11]GrahamJ R,Harvey C R,Rajgopal S.The economic i mplications of corporate finan-cial reporting[J].Journal of Accounting and Economics,2005,40:3-73.
[12]Harris David G.The i mpact of U.S.tax law revision on multinational corporationscapital location and income-shifting decisions[J].Journal of Accounting Research,1993,30(Supplement):111-140.
[13]Jones J.Earnings management during i mport relief investigation[J].Journal of Ac-counting Research,1991,29(2):193-228.
[14]Roychowdhury S.Earnings management through real activities manipulation[J].Jour-nal of Accounting and Economics.2006,42:335-370.
[15]Thomas J Lopez,Philip R Regier,Tanye Lee.Identifying tax-induced earnings man-agement around TRA 86 as a function of prior tax-aggressive beavior[J].Journal ofthe American Taxation Association,1998,20(2):37-56.
引用本文
李增福, 郑友环. 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[J]. 财经研究, 2010, 36(6): 81–90.
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