| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 98 === Abstract
Title of Thesis：The Effect of Corporate Governance on Corporate Book-Tax Differences
Student：Ling-Yun Chang Advisor：Dr. Mei-Juh Huang Total Pages：71
Month/Year：07/2010
Key Words：Corporate governance, Book-tax differences, Earnings management, Tax aggressiveness
Abstract：
The purpose of this study is to examine the impact of corporate governance mechanisms on the book-tax differences of Taiwan listed companies from 2005 to 2008 .The empirical results are shown as follows:
1. The empirical results reveal that corporate governance mechanisms and the book-tax difference has a significant negative relationship, indicating that better corporate governance of enterprises can effectively reduce degree of the book-tax difference.
2. This study shows that companies with better corporate governance mechanism can effectively reduce the magnitude of earnings management manipulation.
3. When financial income is larger than taxable income or when it appears to be zero. The result of this study may help explaining why large tax-book gaps trend increasingly.
4. Through the tax planning incentives factor, this study finds that the negative relation between corporate governance mechanism and book-tax difference is significantly stronger.
5. The study shows that when earnings decreases, the better corporate governance mechanism can effectively reduce that degree of the manipulation of earnings and the tax aggressiveness.
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