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Theoretical and empirical research of trade-off between reporting costs and tax costs in earnings management process

盈余管理过程中报告成本与税务成本权衡的理论与实证研究

基本信息

批准号：
15530304
负责人：
SUZUKI Kazumi
金额：
$ 1.02万
依托单位：
Kobe University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2004
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-15530304/
关键词：
tax planning trade-off between reporting costs and tax costs earnings management doctrine of definite settlement of accounts requirements for reckoning the amount into revenue or expense for accounting purposes 財務報告コスト税コスト

项目摘要

1.International comparison between financial accounting and taxationThere are two categories of institutional relationship between financial and tax accounting. One is independence. The other is dependence of taxation on financial accounting. The former involves UK, US, Ireland, Denmark, and the Netherlands, etc. The latter involves Germany, France, Austria, Sweden, and Japan etc. However, I find that a tendency of the conformity in practices in not only the countries in the latter category but also even in the countries in the former category, so that considering tax implications are likely to intervene into financial reporting.2.Discussion of the doctrine of definite settlement of accounts in JapanI classify the contents of so-called "the doctrine of definite settlement of accounts" into three categories : (1) Institutional dependence of assessment of taxable income on financial accounting, (2) requirements for reckoning the amount into revenue or expense for accounting purposes, and (3) tax rules as de facto standards on behalf of rough accounting standards. Furthermore, the first category should be subdivided into (1) formal dependence in procedures and (2) treatments and judgments for financial reporting purposes are automatically carried into assessment of taxable income.3.Order of priority between financial reporting and taxation in small or middle size companiesIn general, although taxation takes precedence over financial reporting, small or middle size firms with relatively larger size or plans going public tend to regard financial reporting as important.4.Analytical research of influences of the institutional relationship between financial and tax accountings in Japan.I specific the conditions that the trade-offs between tax costs and nontax costs are effective and construct the model of the effect of the trade-offs on deterring the managers from earnings management.

1.财务会计与税务会计的国际比较财务会计与税务会计的制度关系有两类。一个是独立。二是税收对财务会计的依赖。前者涉及英国、美国、爱尔兰、丹麦、荷兰等国，后者涉及德国、法国、奥地利、瑞典、日本等国。因此，考虑税收影响可能会干预财务报告。2.日本明确结算原则的讨论本文认为，应纳税所得额的确定原则主要包括三个方面：（1）应纳税所得额的确定对财务会计的制度性依赖;（2）会计核算中的收入或费用的确认要求;（3）以税法为事实标准的粗略会计准则。此外，第一类应细分为：（1）程序上的形式依赖;（2）为财务报告目的而进行的处理和判断自动地被纳入应纳税所得额的评估中。3.中小企业财务报告和税收的优先顺序一般来说，虽然税收优先于财务报告，4.对日本财务会计与税务会计制度关系的影响进行分析研究，具体分析了日本财务会计与税务会计制度关系的现状，并对日本财务会计与税务会计制度关系的影响因素进行了分析。税收成本与非税收成本之间的权衡是有效的，并构建了权衡对盈余管理的威慑作用模型。