The Association among Electronic Invoices , Information Transparency and Book-Tax Difference

• Main Authors: Ying-HsiuChen, 陳盈琇
• Other Authors: Hsuan-Chu Lin
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/07595816748854185227

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 104 === The purpose of this study is to discuss whether a company’s introduction of electronic invoices promotes its information transparency, and further explore the association among electronic invoices, information transparency and book-tax difference. This paper selects Taiwan listed and OTC companies’ information as samples, announced by the Information Transparency and Disclosure Ranking System (ITDRs) of the Securities and Futures Institute (SFI) form 2013 to 2014. One of the empirical result shows that electronic invoices is significantly positive-related to information transparency. It means that companies which have introduced electronic invoices have a better information transparency. The other empirical result shows that the electronic invoices are negative-related to book-tax difference, and information transparency is significantly negative-related to book-tax difference. It means that the introduction of electronic invoices promotes companies’ information transparency, reduces management’s willingness to earning management, and decreases the book-tax difference.