巴拿馬文件揭露的宣告效果之分析-以台灣企業集團為例

dc.contributor周德瑋zh_TW
dc.contributorChou, De-Waien_US
dc.contributor.author黃馨瑩zh_TW
dc.contributor.authorHuang, Hsin-Yingen_US
dc.date.accessioned2019-09-03T09:57:53Z
dc.date.available2018-07-14
dc.date.available2019-09-03T09:57:53Z
dc.date.issued2018
dc.description.abstract避稅是企業為了節省公司租稅支出,進而增加公司淨利,使股東享有更多營業成果,然而後續可能會有追稅或觀感不佳的情況產生。因此本研究之研究目的在利用事件研究法,檢視特定臺灣集團企業,在巴拿馬文件於2016年4月被正式揭露後,新聞發布日之宣告效果,本研究估計期採用事件日前320日到前66日,共255天,而事件期則採事件日發生前三天到後一天,共5天,樣本集團企業則共計389家。另外還透過t檢定與多元線性迴歸模型,探討影響累積異常報酬的因素有那些,實證結果如下:研發費用率、股價報酬率、巴拿馬文件曝險及長期有效稅率等變數較能解釋樣本公司在巴拿馬文件事件期間產生的累積異常報酬,且皆呈正相關。zh_TW
dc.description.abstractTax avoidance is an attempt to save the company’s tax expenses, thereby increasing the company’s net profit and allowing shareholders to enjoy more business results. However, there may be tax recovery or poor perception. The purpose of this study was to use event study to examine Taiwan Business Conglomerate’s information content of the Panama Papers disclosure. The event date was April 6, 2016. The estimated period was 255 days and the event period was 5 days. There is a total sample of 389 group companies. Through the methodologies of event study, t tests and multiple linear regressions, the empirical results are as follows. The factors which affect the cumulated of abnormal returns are discussed. The rate of R&D expenses, the stock price rate of return, Panama Paper exposure and long-term effective tax rate are positively correlated to the samples’ cumulated of abnormal returns and also have significant impact on them.en_US
dc.description.sponsorship管理研究所zh_TW
dc.identifierG060555005O
dc.identifier.urihttp://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22G060555005O%22.&%22.id.&
dc.identifier.urihttp://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/94671
dc.language中文
dc.subject巴拿馬文件zh_TW
dc.subject事件研究法zh_TW
dc.subject避稅zh_TW
dc.subjectPanama paperen_US
dc.subjectEvent studyen_US
dc.subjectTax avoidanceen_US
dc.title巴拿馬文件揭露的宣告效果之分析-以台灣企業集團為例zh_TW
dc.titleInformation Content of the Panama Papers Disclosure-Perceptive from Taiwan Business Conglomerateen_US

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