The relationship between Book-tax differences and Earnings management of China listed Company

The relationship between Book-tax differences and Earnings management of China listed Company

碩士 === 元智大學 === 商學碩士班(會計學程) === 100 === The study investigates whether the Book-tax differences and Abnormal Book-tax differences can detect firms that manipulate reporting earnings. We collect Book-tax differences data from companies’ financial reports by Chinese A-share firms listed on the Shangha...

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Main Authors: LinYao-Ming Qiu, 邱林耀銘
Other Authors: 張敏蕾
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/54647600307545992065
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spelling ndltd-TW-100YZU057360102015-10-13T21:33:10Z http://ndltd.ncl.edu.tw/handle/54647600307545992065 The relationship between Book-tax differences and Earnings management of China listed Company 中國大陸上市公司財稅差異與盈餘管理關係之研究 LinYao-Ming Qiu 邱林耀銘 碩士 元智大學 商學碩士班(會計學程) 100 The study investigates whether the Book-tax differences and Abnormal Book-tax differences can detect firms that manipulate reporting earnings. We collect Book-tax differences data from companies’ financial reports by Chinese A-share firms listed on the Shanghai and Shenzhen Stock Exchanges from 2002 to 2010. The empirical results show that Book-Tax differences imply firms have the motivation of earnings management. Moreover, Book-tax differences has highly explanatory than Abnormal Book-tax differences in the earning management which firms avoid reporting earnings losses. 張敏蕾 學位論文 ; thesis 44 zh-TW
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language zh-TW
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description 碩士 === 元智大學 === 商學碩士班(會計學程) === 100 === The study investigates whether the Book-tax differences and Abnormal Book-tax differences can detect firms that manipulate reporting earnings. We collect Book-tax differences data from companies’ financial reports by Chinese A-share firms listed on the Shanghai and Shenzhen Stock Exchanges from 2002 to 2010. The empirical results show that Book-Tax differences imply firms have the motivation of earnings management. Moreover, Book-tax differences has highly explanatory than Abnormal Book-tax differences in the earning management which firms avoid reporting earnings losses.
author2 張敏蕾
author_facet 張敏蕾
LinYao-Ming Qiu
邱林耀銘
author LinYao-Ming Qiu
邱林耀銘
spellingShingle LinYao-Ming Qiu
邱林耀銘
The relationship between Book-tax differences and Earnings management of China listed Company
author_sort LinYao-Ming Qiu
title The relationship between Book-tax differences and Earnings management of China listed Company
title_short The relationship between Book-tax differences and Earnings management of China listed Company
title_full The relationship between Book-tax differences and Earnings management of China listed Company
title_fullStr The relationship between Book-tax differences and Earnings management of China listed Company
title_full_unstemmed The relationship between Book-tax differences and Earnings management of China listed Company
title_sort relationship between book-tax differences and earnings management of china listed company
url http://ndltd.ncl.edu.tw/handle/54647600307545992065
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