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以2008-2013年沪深两市上市公司为研究样本,本文运用logit回归研究了总的税会差异(BTD)、操纵性税会差异(ABTD)与不同动机的盈余管理行为(EM)之间的关系。研究表明,随着负的总税会差异(BTD-)与负的操纵性税会差异(ABTD-)的扩大,企业的盈余管理行为(EM)也随之增加。进一步研究发现,伴随企业所得税会计准则的执行,中国税收-会计差异逐渐呈分离之势。且从会计信息需求者的角度而言,税收-会计差异是识别上市公司盈余质量的一个更为可靠的指标。本文研究为税务部门更加有效地甄别与管理企业规避税收的行为,提供了一定的理论与实践支持。
Taking the listed companies in Shanghai and Shenzhen stock markets for 2008-2013 as the research sample, this paper uses logit regression to study the relationship between total tax union difference (BTD), discretionary tax incentive difference (ABTD) and earnings incentive management (EM) Relationship. The research shows that with the expansion of the difference between the negative total tax union (BTD) and the negative operating tax union (ABTD-), the earnings management behavior (EM) of the enterprises also increases. Further study found that with the implementation of the Accounting Standards for Enterprise Income Tax, tax-accounting differences in China gradually separated. And from the perspective of accounting information demanders, tax-accounting differences are a more reliable indicator to identify the earnings quality of listed companies. This study provides some theoretical and practical support for the tax department to identify and manage enterprises to evade taxes more effectively.