内部控制、会计-税收差异与盈余持续性  

Internal Control,Book- Tax Differences and Earnings Persistence

作　　者：谭青[1] 

机构地区：[1]上海财经大学会计学院,上海200434

出　　处：《商业研究》2015年第5期66-72,共7页Commercial Research

基　　金：教育部人文社会科学研究青年基金项目"会计-税收差异影响因素及会税分离的经济后果研究";项目编号:13YJCZH158;杭州电子科技大学会计学院资助课题"会税差异形成动因及价值相关性研究";项目编号:KYS145613006

摘　　要：本文以2010-2011年度我国A股上市公司为研究样本,探讨内部控制、会计-税收差异与盈余持续性之间的关系。研究发现,内部控制能够影响盈余持续性,具有大额暂时性会税差异的公司,其盈余持续性较弱;相比内部控制质量,大额暂时性会税差异对税前盈余具有增量解释力。这表明会税差异是资本市场投资决策的有用性指标,它相比于企业内部控制而言具有更多的信息含量,更能反映企业盈余质量水平。Based on the data of Chinese A - share listed companies from 2010 to 2011, the paper investigates the rela- tion among internal control, book -tax differences and earnings persistence. Results show that internal control is associ- ated with earnings persistence, and earnings persistence of firm with large temporary book -tax differences is weaker; compared with internal control quality, book - tax differences will have incremental explanatory power for the persistence of per - tax earnings. This indicates that book - tax differences serve as a useful signal of investment decision in the cap- ital market, which provides incremental information of earnings quality over the internal control.

关 键 词：内部控制 会计-税收差异 盈余持续性 

分 类 号：F275[经济管理—企业管理]