交通运输业盈余管理与企业税负的实证研究-工商管理专业论文.docxVIP

广东工业大学硕士学位论文Abstract 广东工业大学硕士学位论文 Abstract As accounting transactions，Earnings management is related corporate tax burdens． In recent years，the researches about earnings management have focused motivation， extent，methods and calculation models．They rarely considered income tax cost of earnings management,and contacted with turnover tax burdens due to lack ofresearch point． On January I，2012，the transportation and modem service industry werg included in the scope of“Business Tax Reform VAr’in Shanghai．and the reform became nationwide change in 2013．Many researchers believe that the reform is more significance to corporate， at the same，it brings some questions about the transportation enterprises．After the reform， the tax burdens of transportation enterprises have increased，which lead that the enterprisese have motivation to contrai earnings and do earnings management activities．So this reform provides all opportunity for researching earnings management and turnover tax burdens． Combined wim Our accounting standards．some guidelines which can provoke the ability of contral earnings，play an important role in providing space for do earnings management activities．From the point of contract theory，the governor of enterprises have the ability to do earnings management activities based separation of ownership，which give possibility of earnings management．11lerefore，with the motivation，conditions and capabilities available，whether the transportation enterprises will do earnings management to deal with the tax increase after reform．and which methods will the enterprises use to have all ef诧ct tax burdens．These becom the key issue，and the paper try to find out the answer． This paper will combine theoretical analysis and empirical analysis based financial data of transportation enterprises．The dependent variables ale turnover tax burdens and income tax burden，the explanatory variables motivation and methods，use the accruals profits measure the motivation，and USe operating accrua