上市公司递延所得税费用与盈余管理的实证研究-豆柴文库

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上市公司递延所得税费用与盈余管理的实证研究
Abstract
Thispaperinvestigatestherelationshipbetweendeferredtaxexpensesandearningsmanagementinlistedcompanies.ByanalyzingthedatafromthefinancialreportsofChineselistedcompaniesfrom2014to2018,thisstudyfindsthatthereisasignificantpositivecorrelationbetweenthedeferredtaxexpensesandearningsmanagement.Specifically,companieswithhigherearningsmanagementtendtohavehigherdeferredtaxexpenses,andcompanieswithlowerearningsmanagementtendtohavelowerdeferredtaxexpenses.Thesefindingssuggestthatdeferredtaxexpensescanbeusedasanindicatorofearningsmanagementinlistedcompanies.
Introduction
Deferredtaxexpensesrefertothetaxesthatacompanyowesbuthasnotyethadtopayincash.Thisoccurswhenacompany’staxliabilityistemporarilyreducedbytaxdeductionsorlosses.Deferredtaxexpensescanplayanimportantroleinassessingacompany’sfinancialhealthanddeterminingitstaxobligations.However,somecompaniesmayusedeferredtaxexpensesasameansofmanipulatingtheirearningstomeetcertainprojectionsorfinancialgoals.Thispracticeisknownasearningsmanagement.Earningsmanagementcanbeausefultoolforcompaniestomaintainapositivereputationandattractinvestors.However,whenusedexcessivelyorinappropriately,itcanmisleadinvestorsanddamagethecompany’slong-termfinancialstability.
Thepurposeofthisstudyistoinvestigatetherelationshipbetweendeferredtaxexpensesandearningsmanagementinlistedcompanies.Specifically,thisstudyseekstoanswerthefollowingresearchquestions:
1.Istherearelationshipbetweendeferredtaxexpensesandearningsmanagementinlistedcompanies?
2.Ifthereisarelationship,whatisthenatureanddirectionofthisrelationship?
3.Whataretheimplicationsofthesefindingsforinvestors,regulators,andpolicymakers?
Methodology
Toanswerthesequestions,thisstudyconductsaquantitativeanalysisofthefinancialreportsofChineselistedcompaniesfrom2014to2018.Thesampleincludes156companiesthatarelistedontheShanghaiandShenzhenstockexchanges.ThedataiscollectedfromtheChinaSecuritiesRegulatoryCommission’sfinancialdatabase.
Tomeasureearningsmanagement,thisstudyusesthedisc