上市公司应计项目盈余管理与所得税关系研究

经营性应计利润项目的盈余管理与公司所得税税负成显著负相关关系,而高估应计收入与低估应计成本的盈余管理与公司所得税税务间有较弱的正相关关系。换言之,上市公司对经营性应计利润项目的操纵可以减少一定的所得税成本,当上市公司高估应计收入、低估应计成本时,则需要承担一定的所得税成本。

Studies on the Relationship between Earnings Management of Accruals and Income Tax of Listed Companies

The earnings management of total accruals and income tax shows a strong negative correlation.There is also a weak positive correlation between the earnings management of overestimation of accruals income and underestimation of costs with the income tax of the company.In other words,listed companies could deduct the costs of income tax by effectively control the profitable accruals.When the company overestimates the accruals income and underestimates the costs,the costs of income tax will increase.