臺灣博碩士論文加值系統

過去文獻指出財稅差異會反映盈餘管理或避稅行為，因此可能會對盈餘及權益帳面價值的價值攸關性造成影響。而IFRS 9對透過其他綜合損益按公允價值衡量 (FVOCI) 的規定會影響權益投資公允價值變動在其他綜合損益 (OCI) 的會計處理，進而影響在OCI中的所得稅資訊，尤其是其所造成的財稅差異對盈餘及帳面價值之價值攸關性的影響。
為探討實施IFRS 9後，財稅差異對盈餘、權益帳面價值之價值攸關性的影響，本文以2017年至 2018年台灣上市及上櫃公司作為研究樣本，並運用Ohlson (1995) 會計評價模型來進行研究。實證結果顯示，損益表財稅差異較大的公司，投資人進行股票評價時，會減少依賴盈餘所提供的資訊，改由利用權益帳面價值提供之資訊來評價。此外，實證結果亦發現異常損益表財稅差異與其他綜合損益之財稅差異及異常財稅差異不會造成盈餘與權益帳面價值之間相互抵換之關係。

To examine the impact of book-tax differences on the value relevance of earnings and equity book value after IFRS 9.replaces IAS 39 This study uses the data of the firms listed in Taiwan from 2017 to 2018 and the price earnings-book value model to test the influence of book-tax differences on the value relevance of earnings and equity book value. The empirical results show that, when book-tax differences of income statement are large, investors will rely less on the information provided by the earnings when evaluating stocks, and instead use information provided by the book value of equity to evaluate.In addition, the results also found that the abnormal book-tax differences of income statement, book-tax differences of other comprehensive income and abnormal book-tax differences of other comprehensive income neither decreases the value relevance of earnings nor increases the value relevance of equity book value.

目 錄

中文摘要 i
英文摘要 ii
目錄 iii
表目錄 v
圖目錄 vi
一、緒論 1
1.1 研究動機與目的 1
1.2 研究架構 3
二、文獻探討與假說建立 4
2.1 盈餘及權益帳面價值之價值攸關性相互抵換之研究 4
2.2 盈餘品質、盈餘管理與會計資訊價值攸關性的關係 5
2.3 財稅差異傳遞之資訊 6
2.4 研究假說 9
三、研究方法 10
3.1 財稅差異之衡量 10
3.2 研究期間與資料來源 12
3.3 實證模型 12
3.4 變數說明 13
3.4.1 應變數 13
3.4.2 自變數 13
3.4.3 控制變數 14
四、實證結果分析 15
4.1 敘述性統計 15
4.2 相關係數分析 17
4.3 迴歸結果分析 26
五、結論 33
參考文獻 34

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