A Study on the Factors Affecting the Difference between the Self-assessed Income and Audited Income

• Main Authors: Chang Jui-Feng, 張瑞峰
• Other Authors: Wang Taychang
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/61043338284071156773

碩士 === 國立臺灣大學 === 會計學研究所 === 91 === This study analyzed the factors affecting the difference between the self-assessed income, which was required by SFC for the firms that have disclosed their financial forecasts, and the audited income. Empirical results indicate that: (1) The larger the firm, the smaller the difference between self-assessed income and audited income. (2) The higher the firm’s debt ratio, the larger the difference between self-assessed income and audited income. (3) When the firm has good news, the difference between self-assessed income and audited income is smaller. (4) When the self-assessed income is higher than the audited income, the difference between self-assessed income and audited income is larger. (5) The difference between self-assessed income and audited income is larger for the firms listed on the Taiwan Stock Exchange than the firms listed on Over The Counter market. (6) The higher the long-term investment ratio, the larger the difference between self-assessed income and audited income. (7) The higher the non-operating revenue ratio, the larger the difference between self-assessed income and audited income. (8) The more the related-party transaction, the larger the difference between self-assessed income and audited income.