摘要
会计和税法两种制度体系口径不一造成会计税收差异的存在,已有的研究成果认为A股市场上暂时性会计税收差异与未来盈余增长呈负相关,而永久性会计税收差异与未来盈余增长不存在相关关系,文章以2010-2014年创业板上市公司数据为样本,考察这一结论对于创业板市场的适用性,研究发现在创业板市场,无论是暂时性差异还是永久性差异均不能预测未来的盈余增长并针对这一情况作出相关解释说明。
The standard disequilibrium between Accounting and tax law has given rise to the differenceof accounting tax.Current research results has shown that the temporary differences in tax accounting and future earnings growth in the A-share marketwas negatively correlated while permanent accounting tax differences and future earnings growth are considered irrelevant. This paper firstly analyses the data of GEM listedcompanies between the period of 2010-2014 to explorewhether the above conclusion can be applied in the GEM market. It is concluded that neither the temporary difference nor the permanent difference can be predicted in the Future earnings growth ofGEM marketand present any relevant explanation for the situation.
出处
《福建师大福清分校学报》
2017年第1期65-70,共6页
Journal of Fuqing Branch of Fujian Normal University
关键词
会计-税收差异
盈余成长性
创业板上市公司
accounting-tax lawdisequilibrium
earnings growth
GEM listed companies
