会计-税收差异的价值相关性研究——以我国深市A股上市公司为例  

A Study on Value Relevance of Accounting-Tax Differences: Case Research of Shenzhen A-share Listed Companies

作　　者：林萍[1] 付昱铭 

机构地区：[1]闽江学院新华都商学院,福建福州350108

出　　处：《广东石油化工学院学报》2017年第5期46-50,共5页Journal of Guangdong University of Petrochemical Technology

摘　　要：以2013—2015年深市A股主板上市公司为研究样本,对其会计-税收差异与股价的关系进行了研究。研究发现,永久性会计-税收差异和暂时性会计-税收差异均与股价存在显著负相关,会税差异反映的价值信息在一定程度上可以帮助投资者进行决策分析。In this dissertation,we adopt the data selected from the China＇s Shenzhen Stock Exchange as the study sample in 2013,2014 and 2015,and try to find the relationship between book-tax differences and share price. The results of the study reveal that both permanent book-tax differences and temporary book-tax differences have a significant negative correlation with the share price,and that the value of information reflected by book-tax differences will help investors make decision analysis to some extent.

关 键 词：会计-税收差异 永久性会计-税收差异 暂时性会计-税收差异 价值相关性 

分 类 号：F275[经济管理—企业管理] F233[经济管理—国民经济]