税收-会计差异与企业盈余管理行为的研究

Book-tax differences and earnings management behaviors of enterprises

以2008-2013年沪深两市上市公司为研究样本,本文运用logit回归研究了总的税会差异(BTD)、操纵性税会差异(ABTD)与不同动机的盈余管理行为(EM)之间的关系。研究表明,随着负的总税会差异(BTD-)与负的操纵性税会差异(ABTD-)的扩大,企业的盈余管理行为(EM)也随之增加。进一步研究发现,伴随企业所得税会计准则的执行,中国税收-会计差异逐渐呈分离之势。且从会计信息需求者的角度而言,税收-会计差异是识别上市公司盈余质量的一个更为可靠的指标。本文研究为税务部门更加有效地甄别与管理企业规避税收的行为,提供了一定的理论与实践支持。

Using the samples of Chinese A - listed companies from 2008 to 2013, this study investigates the relationship between book - tax differences （BTD） and abnormal book - tax difference （ ABTD ） , earnings management （ EM ） by Logit Regression＇s calculating model. Meanwhile, this study shows that both the negative aggregated book - tax differences （ BTD - ） and the nega- tive abnormal book - tax differences （ ABTD - ） are significantly associated with earnings management （EM）. Also, this study provides evidence of the aggregated book - tax gap becomes wider than before, with the implementation of CAS18. In addition, according to the accounting information demanders＇ perspective, this research indicates that the book - tax differences are the much more reliable index to distinguish the qualities of earnings management in Chinese - listed companies. Our study aims to provide a certain theoretical and practical support, which could offer assistance to the tax department for more effectively identif- ying the tax avoidance of enterprises .