The Relationship Between Tax Sheltering and Earnings Management

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === This study is investigating the association between tax sheltering and earnings management. The data we need is from TEJ database and Market Observation Post System. Our sample is the listed company at stock exchange market and the list company at over-the-cou...

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Bibliographic Details
Main Authors:	Chen, Yuhau, 陳昱豪
Other Authors:	Yang, Meiling
Format:	Others
Language:	zh-TW
Published:	2011
Online Access:	http://ndltd.ncl.edu.tw/handle/91763933575658458954

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spelling	ndltd-TW-099CCU007360592015-10-13T20:04:05Z http://ndltd.ncl.edu.tw/handle/91763933575658458954 The Relationship Between Tax Sheltering and Earnings Management 避稅與盈餘管理關聯性之研究 Chen, Yuhau 陳昱豪碩士國立中正大學會計與資訊科技研究所 99 This study is investigating the association between tax sheltering and earnings management. The data we need is from TEJ database and Market Observation Post System. Our sample is the listed company at stock exchange market and the list company at over-the-counter market in Taiwan from 2000 to 2009. We analyze the gap between general accepted accounting principle and tax laws, we further use some models to measure tax sheltering. Then we use regression analyze to investigate the relationship between tax sheltering and earnings management. The result indicates that there is a strong positive relationship between tax sheltering and earnings management. In the other words, when tax sheltering increases, earnings management will also increase. Yang, Meiling 楊美玲 2011 學位論文 ; thesis 64 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === This study is investigating the association between tax sheltering and earnings management. The data we need is from TEJ database and Market Observation Post System. Our sample is the listed company at stock exchange market and the list company at over-the-counter market in Taiwan from 2000 to 2009. We analyze the gap between general accepted accounting principle and tax laws, we further use some models to measure tax sheltering. Then we use regression analyze to investigate the relationship between tax sheltering and earnings management. The result indicates that there is a strong positive relationship between tax sheltering and earnings management. In the other words, when tax sheltering increases, earnings management will also increase.
author2	Yang, Meiling
author_facet	Yang, Meiling Chen, Yuhau 陳昱豪
author	Chen, Yuhau 陳昱豪
spellingShingle	Chen, Yuhau 陳昱豪 The Relationship Between Tax Sheltering and Earnings Management
author_sort	Chen, Yuhau
title	The Relationship Between Tax Sheltering and Earnings Management
title_short	The Relationship Between Tax Sheltering and Earnings Management
title_full	The Relationship Between Tax Sheltering and Earnings Management
title_fullStr	The Relationship Between Tax Sheltering and Earnings Management
title_full_unstemmed	The Relationship Between Tax Sheltering and Earnings Management
title_sort	relationship between tax sheltering and earnings management
publishDate	2011
url	http://ndltd.ncl.edu.tw/handle/91763933575658458954
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The Relationship Between Tax Sheltering and Earnings Management

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