| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第16卷第2期 Vol 16 No. 2 |
| 標題Title | 所得稅資訊內涵對盈餘持續性之影響The Effect of Income Tax Information Content on Earnings Persistence |
| 作者Authors | 汪瑞芝 李依純Jui-Chih Wang Yi-Chun Li |
| 出版日期Publish Date | 2015-11-30 |
| 摘要Abstract | 本文探討所得稅資訊內涵以及國際財務報導準則（IFRS）實施後，對盈餘持 續性之影響。實證結果顯示，遞延所得稅資產（DTA）與盈餘持續性呈顯著負相關， 可能因遞延所得稅資產具有裁量權，管理當局進行盈餘管理，使得盈餘持續性降低； 股東可扣抵稅額（ICA）與盈餘持續性呈顯著正相關，當企業之股東可扣抵稅額愈 高，消除股東股利所得重複課說問題，吸引更多投資者投資，降低外部舉債的程度， 進而提升盈餘持續性；未分配盈餘加徵 10%稅額（UDIS）與盈餘持續性呈顯著負相 關，亦即企業之加徵未分配盈餘稅負後，租稅負擔增加，進而降低盈餘持續性。再 者，我國於 2013 年實施 IFRS 後，由於企業財務報表揭露較多財務狀況及經營績效 資訊，提升財務報表品質，使得盈餘持續性提高。最後，IFRS 實施後，股東可扣抵 稅額愈高的公司，其盈餘持續性愈高。This paper investigates the influence of income tax information content on earnings persistence and the consequences of Taiwan’s adoption of the IFRS in 2013. Multiple regression analysis was used to explore the effects of deferred income tax assets (DTA), imputation tax credits (ICA) and 10% surtax on undistributed retained earnings (UDIS) on earrings persistence in a sample of companies listed in Taiwan for the period from 2006 to 2014. The effects of income tax information content on earning persistence provide empirical evidence to support the supposition that DTA reduces earnings persistence by allowing managers to apply judgment in the manipulation of earnings. Our findings show that ICA has reduced the occurrence of double taxation, with the added effect of attracting investment and decreasing the need for external loans, thereby increasing earnings persistence. Despite the fact that UDIS is likely to increase the tax burden, it may also act to reduce earnings persistence. Earnings persistence has increased since the implementation of IFRS in 2013, particularly among companies with more ICA. |
| 關鍵字KeyWords | 遞延所得稅資產、股東可扣抵稅額、未分配盈餘加徵10%稅額、IFRS、盈餘持續性deferred income tax assets, imputation tax credits, 10% surtax on undistributed retained earnings, IFRS, earnings persistence |
| DOI(全文下載Download) | 10.6675/JCA.2015.16.2.02 |
| 相關文章Related Articles | 導入國際財務報導準則對財務報表可比較性之影響－2010與2013版本間之比較(The Effect of IFRS Adoption on Financial Statement Comparability: A Comparison of IFRS 2010 and IFRS 2013) 商譽追溯調整的決定因素：評估國際財務報導準則第一號的意涵(The Determinants of Goodwill Reinstatements: Assessing the Implications of IFRS 1) |