两税合并、税收筹划与盈余管理方式选择
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财经研究 2012 年 第 38 卷第 01 期, 页码：136 - 145
摘要
参考文献
摘要
文章以2007年的两税合并为背景,研究上市公司出于税收筹划的目的如何选择盈余管理方式。研究发现,税率下降公司由于税率下降幅度较大,税收筹划收益较高,因此进行了显著向下的应计盈余管理,而没有选择真实盈余管理方式;而税率上升公司则由于存在5年的过渡期,税收筹划收益较低,因此既没有进行显著的应计盈余管理,也没有进行显著的真实盈余管理。这意味着上市公司在进行税收筹划时会综合权衡各种避税方式的成本收益,进而选择最合适的避税方式。政府部门在制定税收政策时必须预先考虑企业可能的税收筹划策略,以达到预期的政策效果。
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[9]Scholes M,Wolfson M,Erickson M,et al.Taxes and business strategy:A planning ap-proach[M].Fourth ed.NJ:Prentice-Hall,Upper Saddle River,2009.
[2]李增福,董志强,连玉君.应计项目盈余管理还是真实活动盈余管理?——基于我国2007年所得税改革的研究[J].管理世界,2011,(1):121-134.
[3]王跃堂,王亮亮,贡彩萍.所得税改革、盈余管理及其经济后果[J].经济研究,2009,(3):86-98.
[4]Cohen D A,Zarowin P.Accrual-based and real earnings management activities aroundseasoned equity offerings[J].Journal of Accounting and Economics,2010,50:2-19.
[5]Guenther D.Earnings management in response to corporate tax rate changes:Evidencefrom the 1986tax reform act[J].The Accounting Review,1994,69:230-243.
[6]Maydew E.Tax-induced earnings management by firms with NOLs[J].Journal of Ac-counting Research,1997,35:83-96...
[7]Monem R M.Earnings management in response to the introduction of the Australiangold tax[J].Contemporary Accounting Research,2003,20:747-774.
[8]Roychowdhury S.Earnings management through real activities manipulation[J].Jour-nal of Accounting and Economics,2006,42:335-370.
[9]Scholes M,Wolfson M,Erickson M,et al.Taxes and business strategy:A planning ap-proach[M].Fourth ed.NJ:Prentice-Hall,Upper Saddle River,2009.
引用本文
赵景文, 许育瑜. 两税合并、税收筹划与盈余管理方式选择[J]. 财经研究, 2012, 38(1): 136–145.
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