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家族控制公司與財稅差異關係之檢測
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家族控制公司與財稅差異關係之檢測
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Journal Article
家族控制公司與財稅差異關係之檢測
2019
Overview
會計文獻顯示會計所得與課稅所得之間的差異（即財稅差異），可反映公司之積極性租稅規劃行為。本研究探討家族控制公司是否會因注重家族聲譽，較少從事積極性稅規劃而有較低的財稅差異？抑或家族控制公司會基於私利而掠奪少數股東利益，從事積極性租稅規劃行為，而有較高的財稅差異？以1996年至2015年我國上市（櫃）公司為對象，本研究延續Tang and Firth（2011）及Tanya, Tang, and Firth（2012）的作法，將財稅差異拆解為正常財稅差異和異常財稅差異，再分別以財稅差異、正常財稅差異及異常財稅差異作為衡量財稅差異之指標，檢測家族控制公司與財稅差異之關聯性。實證結果顯示：相對於非家族控制公司，家族控制公司有較低的財稅差異及異常財稅差異；此實證發現在某種程度支持家族控制公司重視聲譽的觀點，且與Chen, Chen, Cheng, and Shevlin（2010）的研究結論一致。本研究進行若干敏感性測試，顯示實證結果具相當程度穩固性。
Publisher
中華商管科技學會,教育部
Subject
