| 控股权性质、税收成本与盈余管理——基于会计-税收利润差异的研究 |
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| 引用本文： | 龙凌虹,陈婧婧.控股权性质、税收成本与盈余管理——基于会计-税收利润差异的研究[J].上海立信会计学院学报,2010,24(4):31-37. |
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| 作者姓名： | 龙凌虹 陈婧婧 |
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| 作者单位： | 上海财经大学会计学院,上海,200433 |
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| 基金项目： | 国家自然科学基金项目,上海市浦江人才计划;上海财经大学"211"重点项目 |
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| 摘 要： | 文章以会计-税收利润差异作为衡量盈余管理的指标。研究发现,民营上市公司由于自身存在"利税分离"的特点,其在进行盈余管理时,更加注重财务报告成本和所得税成本的衡量,更倾向于采用非应税项目进行盈余管理。
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| 关 键 词： | 会计-税收利润差异 盈余管理 民营上市公司 |
Majority Ownership Properties,Tax Costs,and Earnings Management:Study Based on Book-tax Income Difference |
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| LONG Ling-hong,CHEN Jing-jing.Majority Ownership Properties,Tax Costs,and Earnings Management:Study Based on Book-tax Income Difference[J].Journal of Shanghai Lixin University of Commerce,2010,24(4):31-37. |
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| Authors: | LONG Ling-hong CHEN Jing-jing |
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| Abstract: | Using book-tax income difference as an indicator of earnings management,this paper finds that because of the separation of profit and tax,private listed companies pay more attention on the balance between financial reporting costs and tax costs,and prefer to using non-taxable items to manage earnings. |
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| Keywords: | book-tax income difference earnings management private listed companies |
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