Dissertation/ Thesis
The Effect of Earning Thresholds on Book-Tax Difference
| العنوان: | The Effect of Earning Thresholds on Book-Tax Difference |
|---|---|
| Alternate Title: | 財稅差異與盈餘門檻之關聯性 |
| المؤلفون: | ZENG, WAN-LING, 曾琬玲 |
| Thesis Advisors: | LOU, YUNG-I, 樓雍儀 |
| سنة النشر: | 2017 |
| المجموعة: | National Digital Library of Theses and Dissertations in Taiwan |
| الوصف: | 105 This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in Book-Tax Difference. To have further understanding on whether a company manager will manage the profit in order to achieve the thresholds so the result will be in his personal gain. Such actions will cause different between the financial report and taxable income, also diminish the accountability of the profit, and end up lowering the practicality of the financial reward. In this paper, use three indicators (total book-tax difference, effective tax rate, cash effective tax rate) as book-tax difference proxies. The result presents that two thresholds on positive profit and analysts' expectations and book-tax difference have a significant negative correlation, which presents how the companies will work to reach the two thresholds, and making the book-tax difference affected in the process. |
| Original Identifier: | 105PU000385007 |
| نوع الوثيقة: | 學位論文 ; thesis |
| وصف الملف: | 42 |
| الاتاحة: | http://ndltd.ncl.edu.tw/handle/82617625102586990446 |
| رقم الانضمام: | edsndl.TW.105PU000385007 |
| قاعدة البيانات: | Networked Digital Library of Theses & Dissertations |
| الوصف غير متاح. |