实际税率影响会计稳健性的实证研究  

Empirical Study on the Impact of ETR on the Accounting Conservatism

作　　者：周泽将[1] 

机构地区：[1]安徽大学商学院,安徽合肥230601

出　　处：《山西财经大学学报》2012年第3期117-124,共8页Journal of Shanxi University of Finance and Economics

基　　金：安徽省教育厅人文社会科学研究重点项目"税收负担对上市公司会计行为的影响研究"(项目编号:SK2012A014)的阶段性成果

摘　　要：以2004-2009年我国资本市场A股上市公司为样本,应用Basu模型,就实际税率对会计稳健性的影响进行了实证研究。研究结果表明,实际税率显著提高了会计稳健性。进一步将样本按照最终控制人性质进行分组回归分析后可以发现,在非国有企业和中央控制国有企业,实际税率与会计稳健性显著正相关,而在地方控制国有企业,实际税率对会计稳健性无显著影响。这一研究结果为税收与会计稳健性之间的关系提供了增量经验证据。Tax is one of important factors which influence accounting conservatism,using listed companies of Chinese A-share capital markets from 2004 to 2009 as sample and Basu model,this paper examines the effects of effective tax rate（ETR） on accounting conservatism.Empirical results show that ETR enhances accounting conservatism significantly,when sample is divided by the nature of ultimate controller,ETR exerts significantly positive influence on non-SOEs and SOEs which are controlled central government,but no significant impact on SOEs which are controlled local government.This study provides further evidence on the relation between tax and accounting conservatism.

关 键 词：实际税率 会计稳健性 最终控制人 

分 类 号：F230[经济管理—会计学]