所得税会计信息价值相关性研究综述

A Literature Review on Value-relevance in Accounting Information of Income Tax

由于所得税会计制度与所得税法规的协作问题,所得税会计信息具有一定的特殊性。以价值相关性为基准,从所得税会计方法、递延税项和所得税费用三个视角梳理国内外已有的相关实证研究,表明现有所得税会计信息,包括递延所得税负债、递延所得税资产和(递延)所得税费用信息都提供了投资者决策相关的信息。因此,在评价已有研究在研究视角、理论基础和结论稳健性等方面存在不足的基础上,提出所得税会计信息价值相关性的未来研究方向。

Due to the problem in the coordination between income tax accounting regulation and income tax laws,the accounting information of income tax is of certain peculiarity.With the value-relevance as the criterion,this paper combs the existing empirical research domestically and internationally on three aspects including income tax accounting method,deferred tax and income tax expense.It shows that the existing accounting information of income tax includes the liability,asset and expense of deferred income tax,all of which provide the investors with the related information for decision-making.Therefore,it makes a comment on the shortcomings in research perspective,theoretic foundation and conclusion robustness.On that basis,it puts forward the future direction for the research on the value-relevance in accounting information of income tax.