摘要
本文从稳健性角度,对我国所得税会计准则变迁的经济后果进行实证检验。研究发现,准则变迁的第一年资产负债表债务法的实施降低了会计稳健性,这是由于绝大多数企业确认的递延所得税资产大于递延所得税负债所致,也是某些企业利润由负转正的最主要影响因素。还进一步研究税率变化对会计稳健性的影响,发现税收负担加重,会计稳健性增强;税收负担降低,会计稳健性减弱。由于确认递延所得资产会增加企业的净利润而不增加企业的税收负担,因此其对盈余稳健性的影响与企业税收负担负相关。
This paper studies empirically the economic consequences of Accounting for Income Taxes from the view of accounting conservatism. We find that the liability method（ asset / liability method） reduces accounting conservatism in the first year after the practice of＂Accounting for Income Taxes＂. This results from the fact that the deferred tax assets recognized by the majority of the enterprises is more than their deferred tax liabilities,which is also the primary reason why some enterprises＇ net income turns positive. This paper also studies the effect of tax rate changes on accounting conservatism. We find that more tax burden enhances accounting conservatism. However,as the deferred tax assets will increase net income without increasing tax burden,the effect of deferred tax assets on accounting conservatism is negatively correlated with tax burden.
出处
《财经论丛》
CSSCI
北大核心
2015年第1期63-70,共8页
Collected Essays on Finance and Economics
基金
国家自然科学基金资助项目(71402114)
教育部人文社会科学重点研究基地重大项目(12JJD790030)
天津财经大学科研发展基金资助项目(2013)
