财税差异与盈馀管理之关联性研究.pdf

異 理聯 林 異 異 理聯理異 理 異 料異 理行理 理行兩降 異兩理行 力若異 異 理行力 理行異 異兩理行 異 異 率 異 異 異 理 1 The Relationship between Book-Tax Difference and Earnings Management Ming-Lei Chang Associate Professor, Department of Accounting, Ming Chuan University Hsiu-Ping Lin Graduate Student, Department of Accounting, Ming Chuan University Abstract The main purpose of this research is to analyze the relationship between book-tax difference and earnings management. Different from prior research, this study organizes and analyzes the actual data of book-tax difference from listed companies’ Annual Financial Reports of Market Observation Post System, and further uses book-tax difference as a proxy to discuss whether it can detect the behavior of earnings management. We defined the earnings management behaviors in two ways: (1) to avoid reporting an earnings decline, (2) to avoid reporting a loss. The results show that book-tax difference is incrementally useful in detecting both earnings management behaviors. Then, after dividing the book-tax difference into discretionary and non-discretionary components, it was found discretionary book-tax difference still has incremental usefulness in detecting earnings management behaviors. Finally, when compared book-tax difference with other tax related index which prior research believed could be used to detect