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dc.contributor.advisor吴晓晖
dc.contributor.advisor强欣荣
dc.contributor.author曾雪莲
dc.date.accessioned2016-01-13T03:13:29Z
dc.date.available2016-01-13T03:13:29Z
dc.date.issued2013-07-02 15:37:44.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76087
dc.description.abstract盈余管理作为财务会计与资本市场的重要问题,一直受到理论界与实务界的极大关注。上市公司的管理层受到资本市场、薪酬或债务契约、政治成本等因素的驱动,往往有意识地进行盈余管理。但是,管理层的盈余管理行为并不是毫无成本,而是存在一项直接的成本,即所得税成本。当管理层通过调增利润的方式进行盈余管理时,应税收益往往也会随之上升,从而引起所得税成本的变动。因此,管理层在进行盈余管理时,也要对所得税成本加以权衡。然而,由于会计利润与应税所得额差异的存在,某些盈余管理行为并不一定导致所得税负的变化。因此,公司可以通过操纵会税差异项目规避盈余管理的所得税成本。与此同时,作为公司治理的重要内容,股权结构对公司发展有...
dc.description.abstractEarnings management has recently received considerable attention from accounting researchers and practioners. Managers tend to manage earnings for incentives driven by capital market, compensation contracts, debt covenants, and regulation. However, earnings management behavior is not costless. Income tax expense is an important cost. Increases in the book income may also increase the taxable incom...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36443&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=41447
dc.subject盈余管理
dc.subject所得税成本
dc.subject会税差异
dc.subject股权结构
dc.subject市场化程度
dc.subjectEarnings management
dc.subjectTax cost
dc.subjectBook-tax differences
dc.subjectownership structure
dc.subjectMarketization
dc.title股权结构、盈余管理与所得税成本——基于中国A股上市公司的经验证据
dc.title.alternativeOwnership Structure, Earnings Management and Income Tax: Evidence from Chinese A-share Market
dc.typethesis
dc.date.replied2013-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17620101151243


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