控股权性质、税收成本与盈余管理——基于会计-税收利润差异的研究的中期报告.docxVIP

控股权性质、税收成本与盈余管理——基于会计-税收利润差异的研究的中期报告 摘要： 本文基于会计-税收利润差异的研究，探讨了企业控股权性质、税收成本对盈余管理的影响。首先，从理论上探讨了盈余管理的定义、影响因素以及其对企业经营绩效的影响。然后，通过文献综述分析了控股权性质、税收成本对盈余管理的影响机制；在此基础上，设计了实证研究模型和假设，并选取2015-2020年沪深A股市场上的233家上市公司作为研究样本，采用面板数据回归方法进行实证研究。实证结果表明，对外控股权、非交易型税收成本与盈余管理呈负相关关系，而交易型税收成本与盈余管理呈正相关关系。研究结论对于企业合理控制盈余管理、规避税务风险具有实践意义。 关键词：控股权性质；税收成本；盈余管理；会计-税收利润差异 Abstract: Based on the research of accounting-tax profit differences, this paper explores the impact of the nature of controlling rights and tax costs on earnings management. Firstly, the definition of earnings management, its influencing factors and its impact on corporate performance are explored theoretically. Then, through literature review, the impact mechanism of controlling rights and tax costs on earnings management is analyzed. On this basis, empirical research model and assumptions are designed, and 233 listed companies on the Shanghai and Shenzhen A-share markets from 2015 to 2020 are selected as samples for empirical research using panel data regression method. The empirical results show that external controlling rights, non-trading tax costs and earnings management are negatively correlated, while trading tax costs and earnings management are positively correlated. The research conclusion has practical significance for enterprises to control earnings management rationally and avoid tax risks. Keywords: nature of controlling rights; tax costs; earnings management; accounting-tax profit differences