科研管理

科研管理 ›› 2017, Vol. 38 ›› Issue (5): 98-106.

• 论文 • 上一篇    下一篇

税收-会计差异与企业盈余管理行为的研究

芦笛   

  1. 陕西师范大学国际商学院
  • 收稿日期:2016-07-25 修回日期:2017-03-24 出版日期:2017-05-20 发布日期:2017-05-20
  • 通讯作者: 芦笛
  • 基金资助:

    国家自然科学基金青年项目“会计师事务所异质性对财务重述的影响研究——基于媒介环境的调节效应分析”（71502138，2016.01-2018.12）；国家社会科学基金青年项目“供需均衡视角下的中国潜在增长率测算及增长要素分析”（16CJL011，2016.01-2018.12）；陕西省软科学项目“陕西省国有企业税收-会计差异影响因素及其经济后果研究”（2016KRM008，2016.05-2017.04）。

Book-tax Differences and Earnings Management Behaviors of Enterprises

Lu Di   

  1. International Business School，Shaanxi Normal University，Xi’an 710119，Shaanxi，China
  • Received:2016-07-25 Revised:2017-03-24 Online:2017-05-20 Published:2017-05-20

摘要： 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。

关键词: 所得税会计准则, 税收-会计差异, 盈余管理

Abstract: Using the samples of Chinese A-listed companies from 2008 to 2013，this study investigates the relationship between book-tax differences (BTD) and abnormal book-tax difference (ABTD), earnings management (EM) by Logit Regression's calculating model. Meanwhile, this study shows that both the negative aggregated book-tax differences (BTD-) and the negative abnormal book-tax differences（ABTD-）are significantly associated with earnings management (EM).Also, this study provides evidence of the aggregated book-tax gap becomes wider than before, with the implementation of CAS18. In addition, according to the accounting information demanders’ perspective, this research indicates that the book-tax differences are the much more reliable index to distinguish the qualities of earnings management in Chinese-listed companies. Our study aims to provide a certain theoretical and practical support, which could offer assistance to the tax department for more effectively identifying the tax avoidance of enterprises.

Key words: CAS 18, book-tax differences, earnings management