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本文比较了不同所得税会计方法下会计信息的定价功能。首先采用Ohlson价格模型及Vuong检验对应付税款法、利润表债务法与资产负债表债务法下会计信息的价值相关性进行了比较,然后检验了资产负债表债务法下影响价值相关性的因素以及所得税税率变化对价值相关性的影响。研究发现,无论是原采用应付税款法的公司还是原采用利润表债务法的公司,资产负债表债务法的实施对价值相关性均提供了增量信息,且原采用应付税款法的公司比原采用利润表债务法的公司其价值相关性增量更多;当年确认的递延所得税资产比当年确认的递延所得税负债价值相关性更强;所得税税率的变化削弱了递延所得税税项的价值相关性。
This paper compares the pricing function of accounting information under different income tax accounting methods. Firstly, Ohlson price model and Vuong test are used to compare the value relevance of the tax law of income statement, the income statement debt law and the balance sheet debt information, and then the factors affecting the value relevance under the balance sheet liability law As well as the impact of changes in income tax rates on the value relevance. The study found that, both the original tax payable company or the original method of using the income statement debt method, the implementation of the balance sheet debt law provides an incremental information on the value of the correlation, and the original tax payable companies Which is more than the original value-added tax of the Company using the income statement debt method. The deferred income tax assets recognized in the current year are more relevant than the deferred income tax liabilities recognized in the current year. Changes in the income tax rates have weakened the deferred income tax items Value relevance.