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Relationship of Earning Management and Tax Planning

Author: LvHang
Tutor: LiRiZuo
School: Dongbei University of Finance
Course: Accounting
Keywords: Earning Management Tax Planning Relationship Recommendation
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 335
Quote: 0
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Abstract


With the development of Chinese capital market, accounting information is becoming more and more concerned by investors, creditors, government and other relevant groups. Financial reporting has become an important way for outside entities to understand enterprises. Listed companies make use of Earnings Management to. modify the financial reporting information or reduce the tax burden in order to increasing after-tax profit and avoiding tax-related risks through Tax Planning. As a result companies can achieve the goal of maximizing the overall economic benefits. Besides the companies, supervisory boards pay more attention to the Earning Management and Tax Planning. Under this situation, researching the two activities is necessary.Earnings management is implemented through choosing accounting policies, accounting estimates and means of reports in the range of accounting standards and relevant laws. Tax Planning is a behavior which achieve enterprise value maximization or the maximization of shareholders’wealth through designing and planning producing, management, financial decision-making and organizational settings in line with national laws, regulations and rules. The two both share a common premise which is in compliance with relevant laws and regulations. It is must concerned that Earnings Management and Tax Planning are not two separate areas, nor independent systems outside the corporate strategies. They should both serve for the companies under the guidance of strategy. But they have different significance to the companies. If a ship is compared to the enterprise, business development as a voyage, the tax planning is the engine of the ship undoubtedly, and always driving the ship forward. Earnings management is the ship anchor. If it is used in a harsh environment it can help the ship to resist the use of wind and waves. If it is always used in whatever environment it will become a front-line obstacle. Based on analyzing theoretical basis of the Earnings Management and Tax Planning and their basic theory, I compared the relationship at the theoretical level. Then I describe the practical operation of the two methods to identify the existing contradictions, problems and risks in practice. Finally, a number of recommendations is proposed not only for enterprises to implement the Earnings Management and Tax Planning, but also for the government to regulate the two behaviors. As a result enterprises can act Earning Management and Tax Planning to make a positive sense for their management and development properly.Former researches were most devoted in finding the behavior of Earning Management by income tax expense. This paper’s creativity is researching the Earning Management and Tax Planning together. I looked for the problems during practicing and proposed some recommendations.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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