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以沪深两市29家煤炭行业上市公司为研究样本,采用因子分析和多元回归方法对煤炭行业上市公司资本结构的影响因素进行了实证研究,分析结果显示:资产流动性、成长性和盈利能力对资本结构的影响比较显著,企业规模、非债务税盾以及资产担保价值对上市公司资本结构的影响并不显著。并且成长性、非债务税盾、资产担保价值与公司的资本结构成正相关关系,其余变量则呈负相关关系。 相似文献
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我国现行企业所得税对企业公益性捐赠执行税前限额扣除,很大程度上发挥了激励企业公益捐赠的效应。但随着公益事业的发展,对企业公益捐赠的税收优惠力度还需加大。本文建议:调整非货币性捐赠企业所得税应纳税所得额税前扣除计税基数;在企业将货物等用于公益性捐赠时应执行税收优惠政策,免征增值税、消费税、营业税。 相似文献
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上市公司资本结构选择模式及实证研究 总被引:6,自引:0,他引:6
大量的文献表明,资本结构的选择受资产结构、公司规模、非债务税盾、成长性、波动性、产品独特性、获利能力等公司特征因素影响.此外,资本结构的选择还受行业特性、宏观经济以及制度环境等因素影响.Harris和Raviv(1991)对来自美国公司的许多经验研究进行总结:"杠杆随着固定资产比率、非债务税盾、成长性和公司规模的增加而增加,随着变动性、广告费用、破产可能性、获利能力和产品独特性的增加而减少." 相似文献
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为进一步优化企业资本结构,推动实体经济高质量发展,聚焦税收征管数字化与资本结构动态调整的关系,基于2012—2021年沪深A股上市公司数据,探究了税收征管数字化对企业资本结构动态调整的影响。研究发现,税收征管数字化加快了资本结构调整速度,并显著提高了企业增减债务调整资本结构的概率,对权益融资调整方式的影响不显著。进一步研究发现,在小规模、高盈利及外部审计质量较差的企业中,税收征管数字化对资本结构动态调整的影响更明显。研究结论为进一步完善智能化监管和优化企业资本结构提供了新的参考依据。 相似文献
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工资性支出未按税法规定全部作纳税调整,造成税前多列工资总额及三项费用。税法规定,在计算企业所得税税前扣除额时,企业支付给职工的基本工资、浮动工资、各类补贴、津贴、资金,必须按税收规定的计税办法扣除;提取的工会经费、职工福利费、职工教育经费,分别按照税法规定的计税工资的2%、14%、1.4%计算扣除。国家税法规定的工资计税办法是:按照每人每月不低于800元的工资扣除;经批准实行工资与经济效益持钩,并同时报税务机关备案认可的企业按照“两率”控制(发放的工资总额增长幅度低于经济效益的增长幅度、职工平均工资增长幅度低于劳动生产率增长幅度)的办法扣除,否则一律按照国家规定的每人每月不低于800元的工资扣除。会计人员在进行企业所得税汇算清缴时要按照税法的规定对工资和三项费用的项目作正确调整。 相似文献
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资本结构影响因素:理论和证据 总被引:17,自引:0,他引:17
国外研究表明,资产结构、公司规模、非债务税盾、成长性、财务困境成本、投资额、独特性、产生内部资源能力等因素影响资本结构的选择。实证分析显示,除了财务困境成本因素外,影响国外公司的特征因素几乎也可以同样的方式影响中国上市公司的资本结构。 相似文献
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Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China. 相似文献
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正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 相似文献
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How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u... 相似文献
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《China Journal of Accounting Research》2016,(2):175
<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to... 相似文献
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The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th... 相似文献
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Andrew Thomson 《Accounting, Business & Financial History》2001,11(2):99-115
This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory. 相似文献
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Takeo Yoshikawa 《Accounting, Business & Financial History》2001,11(3):269-281
This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West. 相似文献
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《China Journal of Accounting Research》2014,(1):65-65
【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin... 相似文献
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《中国注册会计师》2014,(8)
正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises. 相似文献