Luận án Nghiên cứu mối liên hệ giữa kế toán và thuế ở Việt Nam

47742 11.07746 -.5271281 475.1313 | N = 1850 between | 3.587422 -.1228235 48.82834 | n = 185 within | 10.48347 -48.03449 426.8078 | T = 10 | | ACCRUAL overall | .3373402 .4415736 .0001705 5.572184 | N = 1850 between | .3296837 .0393801 2.261776 | n = 185 within | .2946607 -.885067 4.645003 | T = 10 | | Year overall | .3 .4583815 0 1 | N = 1850 between | 0 .3 .3 | n = 185 within | .4583815 0 1 | T = 10 | | Incent~e overall | .5059459 .5000998 0 1 | N = 1850 between | .3249035 0 1 | n = 185 within | .3808561 -.3940541 1.405946 | T = 10 201 | | Dn1 overall | 93 53.41856 1 185 | N = 1850 between | 53.54904 1 185 | n = 185 within | 0 93 93 | T = 10 . reg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage Source | SS df MS Number of obs = 1,850 -------------+---------------------------------- F(9, 1840) = 792.77 Model | 43.1215009 9 4.79127788 Prob > F = 0.0000 Residual | 11.1204529 1,840 .006043724 R-squared = 0.7950 -------------+---------------------------------- Adj R-squared = 0.7940 Total | 54.2419537 1,849 .029335832 Root MSE = .07774 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0408772 .0024821 -16.47 0.000 -.0457452 -.0360092 Taxfee | -2.753951 .0494931 -55.64 0.000 -2.851019 -2.656882 NOL | -.0243322 .0081705 -2.98 0.003 -.0403567 -.0083078 Incentive | .0209363 .0036949 5.67 0.000 .0136896 .0281829 ACCRUAL | -.0071112 .0041956 -1.69 0.090 -.0153397 .0011174 Sales | .0055824 .0018289 3.05 0.002 .0019955 .0091693 Size | -.0029474 .0012107 -2.43 0.015 -.0053219 -.000573 ROA | .6115269 .0123527 49.51 0.000 .5873001 .6357537 Leverage | .0323681 .0088762 3.65 0.000 .0149596 .0497766 _cons | .0575618 .0161409 3.57 0.000 .0259055 .0892181 ------------------------------------------------------------------------------ . vce Covariance matrix of coefficients of regress model e(V) | ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage _cons -------------+-------------------------------------------------------------------------------------------------- ETR | 6.161e-06 Taxfee | -.00006112 .00244957 NOL | 1.071e-07 .00001101 .00006676 Incentive | 3.814e-07 9.864e-06 3.249e-06 .00001365 ACCRUAL | -8.151e-07 -.00001054 3.884e-07 -1.216e-06 .0000176 Sales | 1.694e-07 -2.417e-06 -7.419e-07 -1.376e-07 -2.253e-08 3.345e-06 Size | -4.318e-08 2.458e-06 -1.034e-06 -1.737e-08 3.705e-07 -9.288e-08 1.466e-06 ROA | 6.310e-06 -.00021261 3.523e-06 -2.678e-06 -5.389e-06 -3.861e-07 6.135e-07 .00015259 Leverage | -2.497e-07 3.065e-06 -2.811e-06 -4.145e-06 8.171e-07 -8.833e-07 -2.116e-06 6.051e-06 .00007879 _cons | -1.687e-07 -.00004556 8.172e-06 -5.904e-06 -9.405e-06 7.486e-07 -.00001914 -.00001821 .0000197 .00026053 . vce,corr Correlation matrix of coefficients of regress model e(V) | ETR Taxfee NOL Incent~e ACCRUAL Sales Size ROA Leverage _cons -------------+-------------------------------------------------------------------------------------------------- ETR | 1.0000 Taxfee | -0.4975 1.0000 NOL | 0.0053 0.0272 1.0000 Incentive | 0.0416 0.0539 0.1076 1.0000 ACCRUAL | -0.0783 -0.0508 0.0113 -0.0784 1.0000 Sales | 0.0373 -0.0267 -0.0496 -0.0204 -0.0029 1.0000 202 Size | -0.0144 0.0410 -0.1045 -0.0039 0.0729 -0.0419 1.0000 ROA | 0.2058 -0.3478 0.0349 -0.0587 -0.1040 -0.0171 0.0410 1.0000 Leverage | -0.0113 0.0070 -0.0388 -0.1264 0.0219 -0.0544 -0.1969 0.0552 1.0000 _cons | -0.0042 -0.0570 0.0620 -0.0990 -0.1389 0.0254 -0.9793 -0.0913 0.1375 1.0000 . vif Variable | VIF 1/VIF -------------+---------------------- Taxfee | 1.50 0.668351 ETR | 1.36 0.736326 ROA | 1.18 0.848049 Size | 1.08 0.928688 Leverage | 1.07 0.931510 ACCRUAL | 1.05 0.952319 Incentive | 1.04 0.957294 NOL | 1.04 0.966178 Sales | 1.01 0.988437 -------------+---------------------- Mean VIF | 1.15 . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage Random-effects GLS regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8112 min = 10 between = 0.6967 avg = 10.0 overall = 0.7939 max = 10 Wald chi2(9) = 7457.54 corr(u_i, X) = 0 (assumed) Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0404421 .002479 -16.31 0.000 -.0453008 -.0355833 Taxfee | -2.743695 .0489351 -56.07 0.000 -2.839606 -2.647784 NOL | -.0211147 .0085549 -2.47 0.014 -.037882 -.0043474 Incentive | .0208896 .0039454 5.29 0.000 .0131568 .0286224 ACCRUAL | -.0086726 .0047196 -1.84 0.066 -.0179228 .0005777 Sales | .0053264 .0017703 3.01 0.003 .0018567 .0087961 Size | -.0062962 .0015381 -4.09 0.000 -.0093109 -.0032816 ROA | .5977923 .0122813 48.68 0.000 .5737214 .6218632 Leverage | .0448461 .0096677 4.64 0.000 .0258978 .0637943 _cons | .1015409 .0206969 4.91 0.000 .0609757 .1421062 -------------+---------------------------------------------------------------- sigma_u | .02316566 sigma_e | .07149225 rho | .09501909 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 203 R-sq: Obs per group: within = 0.8194 min = 10 between = 0.2241 avg = 10.0 overall = 0.7086 max = 10 F(9,1656) = 834.70 corr(u_i, Xb) = -0.1979 Prob > F = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0394869 .0025476 -15.50 0.000 -.0444837 -.0344901 Taxfee | -2.716139 .0499851 -54.34 0.000 -2.81418 -2.618098 NOL | -.0116292 .0093742 -1.24 0.215 -.0300158 .0067574 Incentive | .0089419 .0046461 1.92 0.054 -.0001711 .0180548 ACCRUAL | -.0226889 .0059806 -3.79 0.000 -.0344192 -.0109586 Sales | .0037345 .0017632 2.12 0.034 .0002763 .0071928 Size | -.0366727 .0036009 -10.18 0.000 -.0437354 -.0296099 ROA | .5735405 .0126379 45.38 0.000 .5487526 .5983283 Leverage | .0492203 .0116457 4.23 0.000 .0263785 .0720622 _cons | .5124316 .0488535 10.49 0.000 .4166105 .6082528 -------------+---------------------------------------------------------------- sigma_u | .06443399 sigma_e | .07149225 rho | .44821252 (fraction of variance due to u_i) ------------------------------------------------------------------------------ F test that all u_i=0: F(184, 1656) = 2.82 Prob > F = 0.0000 . xttest3 Modified Wald test for groupwise heteroskedasticity in fixed effect regression model H0: sigma(i)^2 = sigma^2 for all i chi2 (185) = 2.2e+06 Prob>chi2 = 0.0000 . est store hetero . xtgls BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,igls Iteration 1: tolerance = 0 Cross-sectional time-series FGLS regression Coefficients: generalized least squares Panels: homoskedastic Correlation: no autocorrelation Estimated covariances = 1 Number of obs = 1,850 Estimated autocorrelations = 0 Number of groups = 185 Estimated coefficients = 10 Time periods = 10 Wald chi2(9) = 7173.70 Log likelihood = 2105.557 Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0408772 .0024754 -16.51 0.000 -.0457289 -.0360256 Taxfee | -2.753951 .0493591 -55.79 0.000 -2.850693 -2.657208 NOL | -.0243322 .0081484 -2.99 0.003 -.0403028 -.0083617 Incentive | .0209363 .0036849 5.68 0.000 .013714 .0281586 204 ACCRUAL | -.0071112 .0041842 -1.70 0.089 -.015312 .0010897 Sales | .0055824 .0018239 3.06 0.002 .0020076 .0091573 Size | -.0029474 .0012074 -2.44 0.015 -.0053139 -.000581 ROA | .6115269 .0123193 49.64 0.000 .5873815 .6356723 Leverage | .0323681 .0088522 3.66 0.000 .0150181 .049718 _cons | .0575618 .0160972 3.58 0.000 .0260119 .0891117 ------------------------------------------------------------------------------ . areg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,absorb( sector) Linear regression, absorbing indicators Number of obs = 1,850 F( 9, 1827) = 785.03 Prob > F = 0.0000 R-squared = 0.7985 Adj R-squared = 0.7961 Root MSE = 0.0773 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0403933 .0024807 -16.28 0.000 -.0452586 -.0355279 Taxfee | -2.758049 .0493682 -55.87 0.000 -2.854874 -2.661225 NOL | -.0254465 .0082104 -3.10 0.002 -.0415494 -.0093437 Incentive | .0212884 .0037697 5.65 0.000 .013895 .0286817 ACCRUAL | -.0044977 .0042873 -1.05 0.294 -.0129063 .0039108 Sales | .0057771 .0018265 3.16 0.002 .0021948 .0093594 Size | -.0027315 .0013402 -2.04 0.042 -.0053599 -.000103 ROA | .6051428 .0124385 48.65 0.000 .5807476 .629538 Leverage | .034698 .0092605 3.75 0.000 .0165357 .0528604 _cons | .0539981 .0178611 3.02 0.003 .0189679 .0890284 -------------+---------------------------------------------------------------- sector | F(13, 1827) = 2.457 0.003 (14 categories) . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8194 min = 10 between = 0.2241 avg = 10.0 overall = 0.7086 max = 10 F(9,1656) = 834.70 corr(u_i, Xb) = -0.1979 Prob > F = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0394869 .0025476 -15.50 0.000 -.0444837 -.0344901 Taxfee | -2.716139 .0499851 -54.34 0.000 -2.81418 -2.618098 NOL | -.0116292 .0093742 -1.24 0.215 -.0300158 .0067574 Incentive | .0089419 .0046461 1.92 0.054 -.0001711 .0180548 ACCRUAL | -.0226889 .0059806 -3.79 0.000 -.0344192 -.0109586 Sales | .0037345 .0017632 2.12 0.034 .0002763 .0071928 Size | -.0366727 .0036009 -10.18 0.000 -.0437354 -.0296099 ROA | .5735405 .0126379 45.38 0.000 .5487526 .5983283 205 Leverage | .0492203 .0116457 4.23 0.000 .0263785 .0720622 _cons | .5124316 .0488535 10.49 0.000 .4166105 .6082528 -------------+---------------------------------------------------------------- sigma_u | .06443399 sigma_e | .07149225 rho | .44821252 (fraction of variance due to u_i) ------------------------------------------------------------------------------ F test that all u_i=0: F(184, 1656) = 2.82 Prob > F = 0.0000 . est store fe . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,re Random-effects GLS regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8112 min = 10 between = 0.6967 avg = 10.0 overall = 0.7939 max = 10 Wald chi2(9) = 7457.54 corr(u_i, X) = 0 (assumed) Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0404421 .002479 -16.31 0.000 -.0453008 -.0355833 Taxfee | -2.743695 .0489351 -56.07 0.000 -2.839606 -2.647784 NOL | -.0211147 .0085549 -2.47 0.014 -.037882 -.0043474 Incentive | .0208896 .0039454 5.29 0.000 .0131568 .0286224 ACCRUAL | -.0086726 .0047196 -1.84 0.066 -.0179228 .0005777 Sales | .0053264 .0017703 3.01 0.003 .0018567 .0087961 Size | -.0062962 .0015381 -4.09 0.000 -.0093109 -.0032816 ROA | .5977923 .0122813 48.68 0.000 .5737214 .6218632 Leverage | .0448461 .0096677 4.64 0.000 .0258978 .0637943 _cons | .1015409 .0206969 4.91 0.000 .0609757 .1421062 -------------+---------------------------------------------------------------- sigma_u | .02316566 sigma_e | .07149225 rho | .09501909 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . est store re . hausman fe re ---- Coefficients ---- | (b) (B) (b-B) sqrt(diag(V_b-V_B)) | fe re Difference S.E. -------------+---------------------------------------------------------------- ETR | -.0394869 -.0404421 .0009552 .0005871 Taxfee | -2.716139 -2.743695 .0275565 .0101918 NOL | -.0116292 -.0211147 .0094855 .0038328 Incentive | .0089419 .0208896 -.0119478 .0024537 ACCRUAL | -.0226889 -.0086726 -.0140164 .0036733 Sales | .0037345 .0053264 -.0015918 . Size | -.0366727 -.0062962 -.0303764 .0032559 ROA | .5735405 .5977923 -.0242518 .0029808 206 Leverage | .0492203 .0448461 .0043742 .006493 ------------------------------------------------------------------------------ b = consistent under Ho and Ha; obtained from xtreg B = inconsistent under Ha, efficient under Ho; obtained from xtreg Test: Ho: difference in coefficients not systematic chi2(9) = (b-B)'[(V_b-V_B)^(-1)](b-B) = 84.24 Prob>chi2 = 0.0000 (V_b-V_B is not positive definite) . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage i.sector Random-effects GLS regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8114 min = 10 between = 0.7147 avg = 10.0 overall = 0.7974 max = 10 Wald chi2(22) = 7495.71 corr(u_i, X) = 0 (assumed) Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0401634 .0024821 -16.18 0.000 -.0450283 -.0352985 Taxfee | -2.746841 .0489479 -56.12 0.000 -2.842778 -2.650905 NOL | -.0214136 .0085933 -2.49 0.013 -.0382562 -.0045711 Incentive | .0209846 .0040054 5.24 0.000 .0131342 .0288349 ACCRUAL | -.0072625 .0048033 -1.51 0.131 -.0166768 .0021518 Sales | .0053973 .0017719 3.05 0.002 .0019244 .0088701 Size | -.0066453 .0016947 -3.92 0.000 -.0099668 -.0033237 ROA | .594463 .0123453 48.15 0.000 .5702667 .6186594 Leverage | .0466606 .0099734 4.68 0.000 .0271131 .0662081 | sector | 200 | -.0093766 .0202892 -0.46 0.644 -.0491428 .0303896 300 | -.0413638 .0187995 -2.20 0.028 -.0782101 -.0045175 400 | -.0289618 .0160229 -1.81 0.071 -.0603661 .0024424 500 | -.0270849 .0154839 -1.75 0.080 -.0574327 .003263 600 | -.0523283 .0176669 -2.96 0.003 -.0869548 -.0177018 700 | -.0166817 .0203373 -0.82 0.412 -.056542 .0231786 800 | -.0280958 .0173829 -1.62 0.106 -.0621657 .0059741 900 | -.0348902 .0205688 -1.70 0.090 -.0752043 .0054238 1000 | -.0141909 .0204398 -0.69 0.488 -.0542522 .0258705 1200 | -.0270496 .0245026 -1.10 0.270 -.0750739 .0209747 1400 | .0221624 .0365644 0.61 0.544 -.0495024 .0938273 1700 | -.0453497 .036574 -1.24 0.215 -.1170335 .0263341 1800 | -.0239203 .0368662 -0.65 0.516 -.0961768 .0483361 | _cons | .133736 .0272822 4.90 0.000 .080264 .1872081 -------------+---------------------------------------------------------------- sigma_u | .02310987 sigma_e | .07149225 207 rho | .0946052 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage i.Dn1 Random-effects GLS regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8194 min = 10 between = 1.0000 avg = 10.0 overall = 0.8440 max = 10 Wald chi2(193) = 8956.49 corr(u_i, X) = 0 (assumed) Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0394869 .0025476 -15.50 0.000 -.0444801 -.0344937 Taxfee | -2.716139 .0499851 -54.34 0.000 -2.814108 -2.61817 NOL | -.0116292 .0093742 -1.24 0.215 -.0300024 .0067439 Incentive | .0089419 .0046461 1.92 0.054 -.0001644 .0180482 ACCRUAL | -.0226889 .0059806 -3.79 0.000 -.0344106 -.0109672 Sales | .0037345 .0017632 2.12 0.034 .0002788 .0071903 Size | -.0366727 .0036009 -10.18 0.000 -.0437303 -.0296151 ROA | .5735405 .0126379 45.38 0.000 .5487707 .5983102 Leverage | .0492203 .0116457 4.23 0.000 .0263952 .0720455 | Dn1 | ACL | -.0189139 .0320209 -0.59 0.555 -.0816737 .0438459 ALT | -.0764765 .0324298 -2.36 0.018 -.1400378 -.0129152 ANV | .0170507 .032697 0.52 0.602 -.0470342 .0811356 BBC | -.0282212 .0320184 -0.88 0.378 -.0909762 .0345338 BBS | -.0865327 .0326156 -2.65 0.008 -.1504582 -.0226072 BCC | .0099093 .0334885 0.30 0.767 -.0557269 .0755456 BMC | .0026331 .0323715 0.08 0.935 -.0608139 .0660801 BMI | .0306601 .032703 0.94 0.348 -.0334366 .0947568 BMP | .0475249 .0322393 1.47 0.140 -.0156631 .1107128 BPC | -.0872897 .0326611 -2.67 0.008 -.1513043 -.0232751 BTS | -.0046882 .0332985 -0.14 0.888 -.069952 .0605756 BVS | -.0447619 .032579 -1.37 0.169 -.1086155 .0190918 C92 | -.1005828 .0323343 -3.11 0.002 -.1639567 -.0372088 CAN | -.0757245 .032678 -2.32 0.020 -.1397723 -.0116768 CDC | -.0415619 .0323073 -1.29 0.198 -.104883 .0217593 CII | .0078123 .0337675 0.23 0.817 -.0583708 .0739954 CJC | -.068213 .0320815 -2.13 0.033 -.1310915 -.0053345 CLC | -.0221384 .0319803 -0.69 0.489 -.0848186 .0405418 CMC | -.1265882 .0331276 -3.82 0.000 -.1915171 -.0616593 COM | -.0380194 .032162 -1.18 0.237 -.1010558 .025017 CTB | -.0930568 .0325983 -2.85 0.004 -.1569484 -.0291653 CTN | -.0723726 .0322779 -2.24 0.025 -.1356361 -.0091091 DAE | -.1401186 .0335519 -4.18 0.000 -.2058792 -.0743581 DCS | -.0752731 .0324599 -2.32 0.020 -.1388932 -.0116529 DHA | -.0509377 .0323881 -1.57 0.116 -.1144171 .0125417 208 DHG | .0575139 .0323693 1.78 0.076 -.0059288 .1209565 DIC | -.0197334 .0324082 -0.61 0.543 -.0832523 .0437855 DMC | -.0284609 .032099 -0.89 0.375 -.0913737 .034452 DNP | -.0784826 .0322561 -2.43 0.015 -.1417035 -.0152617 DPC | -.0922916 .033586 -2.75 0.006 -.158119 -.0264642 DPM | .1196813 .0337757 3.54 0.000 .0534822 .1858805 DPR | .0528269 .0324666 1.63 0.104 -.0108064 .1164603 DRC | .035666 .0323099 1.10 0.270 -.0276602 .0989923 DST | -.1397036 .0346421 -4.03 0.000 -.207601 -.0718063 DTT | -.1048729 .0328157 -3.20 0.001 -.1691904 -.0405554 DXP | -.0137162 .0324451 -0.42 0.672 -.0773074 .049875 EBS | -.0898462 .0326129 -2.75 0.006 -.1537662 -.0259261 FMC | -.0143305 .0324104 -0.44 0.658 -.0778537 .0491927 FPT | .1080742 .0340729 3.17 0.002 .0412926 .1748558 GIL | -.0299924 .0322654 -0.93 0.353 -.0932315 .0332466 GMC | -.0368191 .032001 -1.15 0.250 -.0995398 .0259016 GMD | .0373773 .0331366 1.13 0.259 -.0275692 .1023238 GTA | -.0690978 .0322138 -2.14 0.032 -.1322357 -.0059598 HAI | -.00407 .0323333 -0.13 0.900 -.0674421 .0593022 HAP | -.0288184 .0323069 -0.89 0.372 -.0921388 .034502 HAS | -.0761262 .0324295 -2.35 0.019 -.1396869 -.0125654 HAX | -.0678655 .0325731 -2.08 0.037 -.1317075 -.0040234 HBC | .0175029 .0325255 0.54 0.590 -.0462459 .0812516 HCC | -.0962203 .0327082 -2.94 0.003 -.1603273 -.0321134 HCT | -.1258906 .0337055 -3.74 0.000 -.1919522 -.059829 HDC | -.0244045 .0321408 -0.76 0.448 -.0873993 .0385903 HEV | -.1516158 .034294 -4.42 0.000 -.2188308 -.0844007 HHC | -.0607908 .032465 -1.87 0.061 -.124421 .0028394 HJS | -.0884381 .0326212 -2.71 0.007 -.1523744 -.0245017 HLY | -.1305443 .0339725 -3.84 0.000 -.1971291 -.0639595 HMC | -.0170837 .0322137 -0.53 0.596 -.0802214 .0460541 HPG | .1023621 .0340489 3.01 0.003 .0356276 .1690967 HRC | -.0102835 .0320654 -0.32 0.748 -.0731306 .0525636 HT1 | .0409384 .0343047 1.19 0.233 -.0262977 .1081744 HTV | -.0526632 .0324813 -1.62 0.105 -.1163253 .0109989 ICF | -.0702764 .032067 -2.19 0.028 -.1331265 -.0074262 IMP | -.0234477 .0322793 -0.73 0.468 -.0867141 .0398186 ITA | .0384909 .0339366 1.13 0.257 -.0280235 .1050053 KBC | .062183 .0337676 1.84 0.066 -.0040003 .1283664 KDC | .109315 .0330317 3.31 0.001 .044574 .1740559 KHA | -.0470672 .0322656 -1.46 0.145 -.1103067 .0161723 KHP | -.0310213 .0323255 -0.96 0.337 -.0943781 .0323354 L10 | -.0578075 .0321886 -1.80 0.073 -.120896 .0052811 LAF | -.0536045 .032709 -1.64 0.101 -.1177129 .0105039 LBM | -.0863062 .0323649 -2.67 0.008 -.1497402 -.0228723 LGC | -.0298644 .0333447 -0.90 0.370 -.0952189 .03549 LTC | -.1192136 .0323506 -3.69 0.000 -.1826196 -.0558076 MCO | .0512679 .0338212 1.52 0.130 -.0150205 .1175563 MCP | -.0666983 .0323344 -2.06 0.039 -.1300726 -.003324 MEC | -.0488887 .0321694 -1.52 0.129 -.1119395 .014162 209 MHC | -.0759682 .0322166 -2.36 0.018 -.1391116 -.0128247 NAV | -.0779649 .032578 -2.39 0.017 -.1418166 -.0141133 NBC | -.0323485 .0324182 -1.00 0.318 -.095887 .03119 NHC | -.0908996 .0335242 -2.71 0.007 -.1566058 -.0251935 NPS | -.1353937 .0333151 -4.06 0.000 -.20069 -.0700973 NSC | .0024785 .0320675 0.08 0.938 -.0603726 .0653297 NST | -.0616662 .0321802 -1.92 0.055 -.1247384 .0014059 NTL | .024092 .0322369 0.75 0.455 -.0390911 .0872752 NTP | .0671464 .0322353 2.08 0.037 .0039663 .1303265 PAC | .0014524 .0320562 0.05 0.964 -.0613766 .0642813 PAN | .0258555 .0320186 0.81 0.419 -.0368997 .0886108 PET | .0268351 .0325967 0.82 0.410 -.0370533 .0907235 PGC | -.0183497 .032272 -0.57 0.570 -.0816017 .0449022 PGS | .0006862 .0324444 0.02 0.983 -.0629037 .0642761 PJC | -.0037566 .0338691 -0.11 0.912 -.0701389 .0626256 PJT | -.0928388 .0325406 -2.85 0.004 -.1566173 -.0290604 PLC | .0176211 .0323635 0.54 0.586 -.0458102 .0810523 PMS | -.0625531 .0324666 -1.93 0.054 -.1261866 .0010803 POT | -.051628 .0321647 -1.61 0.108 -.1146697 .0114137 PPC | .0865088 .0362544 2.39 0.017 .0154514 .1575662 PSC | -.3082807 .0334444 -9.22 0.000 -.3738305 -.2427309 PTS | -.0901983 .0327093 -2.76 0.006 -.1543073 -.0260892 PVC | .0171396 .0321596 0.53 0.594 -.0458921 .0801713 PVD | .0767978 .0344876 2.23 0.026 .0092034 .1443922 PVI | .058256 .033414 1.74 0.081 -.0072342 .1237461 PVS | .080492 .0346052 2.33 0.020 .012667 .148317 PVT | .0298414 .034443 0.87 0.386 -.0376656 .0973484 RAL | -.0096221 .0321902 -0.30 0.765 -.0727137 .0534695 RCL | -.0648817 .0324153 -2.00 0.045 -.1284144 -.0013489 REE | .0639812 .0328909 1.95 0.052 -.0004837 .1284461 RIC | -.0374951 .0322326 -1.16 0.245 -.1006699 .0256798 S55 | -.0677553 .0321641 -2.11 0.035 -.1307958 -.0047148 S99 | -.0368926 .0324251 -1.14 0.255 -.1004446 .0266594 SAF | -.0706477 .0326407 -2.16 0.030 -.1346223 -.0066731 SAM | .0143106 .032594 0.44 0.661 -.0495725 .0781937 SAP | -.1933725 .0342972 -5.64 0.000 -.2605937 -.1261513 SAV | -.0580978 .0322755 -1.80 0.072 -.1213566 .005161 SC5 | -.0162863 .0323693 -0.50 0.615 -.0797291 .0471564 SCD | -.0533644 .032356 -1.65 0.099 -.1167809 .0100521 SCJ | -.0419467 .0325375 -1.29 0.197 -.1057191 .0218257 SD2 | -.0444667 .0323597 -1.37 0.169 -.1078905 .0189571 SD5 | -.0331075 .0322731 -1.03 0.305 -.0963616 .0301467 SD6 | -.0358202 .0321606 -1.11 0.265 -.0988538 .0272134 SD7 | -.0305658 .0323158 -0.95 0.344 -.0939035 .0327719 SD9 | -.014767 .0324159 -0.46 0.649 -.078301 .048767 SDA | -.0606671 .0322845 -1.88 0.060 -.1239436 .0026094 SDC | -.0885701 .0324998 -2.73 0.006 -.1522686 -.0248716 SDN | -.1280336 .0335238 -3.82 0.000 -.1937391 -.0623282 SDT | .0856807 .0322049 2.66 0.008 .0225603 .1488011 SFC | -.0405069 .0323114 -1.25 0.210 -.1038361 .0228222 210 SFI | -.0496962 .0321998 -1.54 0.123 -.1128066 .0134143 SFN | -.1127648 .0330767 -3.41 0.001 -.177594 -.0479356 SGC | -.0157185 .032385 -0.49 0.627 -.0791919 .0477549 SGD | -.1114499 .0330163 -3.38 0.001 -.1761608 -.0467391 SGH | -.1117486 .0338897 -3.30 0.001 -.1781713 -.045326 SIC | -.0829576 .0326367 -2.54 0.011 -.1469244 -.0189908 SJ1 | -.0791259 .0326647 -2.42 0.015 -.1431475 -.0151042 SJC | -.0890514 .032696 -2.72 0.006 -.1531344 -.0249683 SJD | -.0170629 .0323553 -0.53 0.598 -.080478 .0463522 SJE | -.0481836 .0321284 -1.50 0.134 -.1111541 .0147869 SJS | .0478722 .0330147 1.45 0.147 -.0168355 .1125798 SMC | -.0000662 .0323184 -0.00 0.998 -.0634091 .0632767 SSC | -.016883 .032226 -0.52 0.600 -.0800447 .0462787 SSI | .0683495 .0333325 2.05 0.040 .0030191 .1336799 ST8 | -.0348193 .0324808 -1.07 0.284 -.0984804 .0288419 STC | -.0422147 .0324607 -1.30 0.193 -.1058365 .0214071 STP | -.0826262 .0324522 -2.55 0.011 -.1462314 -.0190209 TAC | -.003938 .0322294 -0.12 0.903 -.0671064 .0592305 TBC | .0006733 .0320875 0.02 0.983 -.0622171 .0635637 TCM | -.0069572 .0324221 -0.21 0.830 -.0705034 .056589 TCR | -.0176953 .0323194 -0.55 0.584 -.0810401 .0456495 TCT | -.0325774 .0330371 -0.99 0.324 -.097329 .0321742 TDH | .0176588 .0324954 0.54 0.587 -.0460311 .0813486 TJC | -.0968503 .0329682 -2.94 0.003 -.1614669 -.0322337 TKU | -.0354922 .0320162 -1.11 0.268 -.0982428 .0272584 TMC | -.038208 .0325083 -1.18 0.240 -.1019231 .025507 TMS | -.0204068 .0324483 -0.63 0.529 -.0840043 .0431908 TNA | -.0353824 .0320226 -1.10 0.269 -.0981455 .0273806 TNC | -.0485678 .0321095 -1.51 0.130 -.1115013 .0143657 TNG | -.0272322 .0323411 -0.84 0.400 -.0906195 .0361552 TXM | -.0921379 .0323816 -2.85 0.004 -.1556046 -.0286712 TYA | -.1956517 .0328198 -5.96 0.000 -.2599773 -.1313261 UIC | -.0558717 .0320052 -1.75 0.081 -.1186008 .0068574 UNI | -.0764871 .0328638 -2.33 0.020 -.140899 -.0120753 VBH | -.1407174 .0337432 -4.17 0.000 -.2068529 -.074582 VC2 | -.0280405 .0321551 -0.87 0.383 -.0910634 .0349824 VC3 | -.0347734 .0325092 -1.07 0.285 -.0984903 .0289434 VC7 | -.0558904 .0323264 -1.73 0.084 -.119249 .0074682 VCS | -.0034644 .0323324 -0.11 0.915 -.0668347 .0599059 VDL | -.0683475 .0324168 -2.11 0.035 -.1318833 -.0048117 VFR | -.0672366 .0323522 -2.08 0.038 -.1306457 -.0038274 VGP | -.0737876 .0323824 -2.28 0.023 -.1372559 -.0103192 VHC | .0321021 .0323812 0.99 0.321 -.0313638 .095568 VIC | .0963612 .0365234 2.64 0.008 .0247766 .1679458 VID | -.0537696 .0320382 -1.68 0.093 -.1165632 .0090241 VIP | -.0083394 .0324636 -0.26 0.797 -.0719669 .0552881 VIS | .0022536 .0323331 0.07 0.944 -.061118 .0656253 VMC | -.0311502 .0323548 -0.96 0.336 -.0945645 .0322641 VNC | -.0554379 .0323825 -1.71 0.087 -.1189064 .0080306 VNE | -.0122474 .032505 -0.38 0.706 -.075956 .0514612 211 VNM | .2263673 .0342744 6.60 0.000 .1591907 .2935438 VNR | .0298536 .0326362 0.91 0.360 -.0341121 .0938193 VPK | -.0762288 .0322606 -2.36 0.018 -.1394584 -.0129993 VSH | .0240569 .0327998 0.73 0.463 -.0402295 .0883433 VTB | -.0580613 .0320365 -1.81 0.070 -.1208516 .0047291 VTC | -.1180079 .0332851 -3.55 0.000 -.1832454 -.0527704 VTL | -.1000324 .0328621 -3.04 0.002 -.1644409 -.035624 VTO | -.014432 .0330161 -0.44 0.662 -.0791425 .0502785 VTS | -.0798981 .033207 -2.41 0.016 -.1449826 -.0148136 | _cons | .5467598 .0542197 10.08 0.000 .4404911 .6530286 -------------+---------------------------------------------------------------- sigma_u | 0 sigma_e | .07149225 rho | 0 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage i.Năm Random-effects GLS regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8188 min = 10 between = 0.7214 avg = 10.0 overall = 0.8030 max = 10 Wald chi2(18) = 7833.11 corr(u_i, X) = 0 (assumed) Prob > chi2 = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. z P>|z| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0395347 .0024383 -16.21 0.000 -.0443138 -.0347557 Taxfee | -2.7402 .0481477 -56.91 0.000 -2.834568 -2.645832 NOL | -.0161813 .0084562 -1.91 0.056 -.0327551 .0003925 Incentive | .008153 .0042944 1.90 0.058 -.0002639 .0165698 ACCRUAL | -.0127588 .004683 -2.72 0.006 -.0219374 -.0035802 Sales | .004147 .0017478 2.37 0.018 .0007213 .0075727 Size | -.0014346 .0016243 -0.88 0.377 -.0046183 .001749 ROA | .5932051 .0121211 48.94 0.000 .5694483 .616962 Leverage | .0309993 .0096505 3.21 0.001 .0120847 .0499139 | Năm | 2008 | -.0349436 .0076097 -4.59 0.000 -.0498584 -.0200289 2009 | -.0273303 .0076676 -3.56 0.000 -.0423585 -.0123022 2010 | -.0357008 .0077736 -4.59 0.000 -.0509368 -.0204649 2011 | -.0436769 .0078872 -5.54 0.000 -.0591356 -.0282183 2012 | -.0491227 .0080177 -6.13 0.000 -.064837 -.0334084 2013 | -.0503923 .0081262 -6.20 0.000 -.0663192 -.0344653 2014 | -.0640085 .0081479 -7.86 0.000 -.0799781 -.0480389 2015 | -.0519044 .0082018 -6.33 0.000 -.0679796 -.0358293 2016 | -.0610813 .0082881 -7.37 0.000 -.0773256 -.044837 | _cons | .0891923 .020732 4.30 0.000 .0485583 .1298262 212 -------------+---------------------------------------------------------------- sigma_u | .02325123 sigma_e | .07121393 rho | .09633208 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8194 min = 10 between = 0.2241 avg = 10.0 overall = 0.7086 max = 10 F(9,1656) = 834.70 corr(u_i, Xb) = -0.1979 Prob > F = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0394869 .0025476 -15.50 0.000 -.0444837 -.0344901 Taxfee | -2.716139 .0499851 -54.34 0.000 -2.81418 -2.618098 NOL | -.0116292 .0093742 -1.24 0.215 -.0300158 .0067574 Incentive | .0089419 .0046461 1.92 0.054 -.0001711 .0180548 ACCRUAL | -.0226889 .0059806 -3.79 0.000 -.0344192 -.0109586 Sales | .0037345 .0017632 2.12 0.034 .0002763 .0071928 Size | -.0366727 .0036009 -10.18 0.000 -.0437354 -.0296099 ROA | .5735405 .0126379 45.38 0.000 .5487526 .5983283 Leverage | .0492203 .0116457 4.23 0.000 .0263785 .0720622 _cons | .5124316 .0488535 10.49 0.000 .4166105 .6082528 -------------+---------------------------------------------------------------- sigma_u | .06443399 sigma_e | .07149225 rho | .44821252 (fraction of variance due to u_i) ------------------------------------------------------------------------------ F test that all u_i=0: F(184, 1656) = 2.82 Prob > F = 0.0000 . xtserial BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage Wooldridge test for autocorrelation in panel data H0: no first-order autocorrelation F( 1, 184) = 2.370 Prob > F = 0.1254 . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage,fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8194 min = 10 between = 0.2241 avg = 10.0 overall = 0.7086 max = 10 F(9,1656) = 834.70 corr(u_i, Xb) = -0.1979 Prob > F = 0.0000 ------------------------------------------------------------------------------ BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] 213 -------------+---------------------------------------------------------------- ETR | -.0394869 .0025476 -15.50 0.000 -.0444837 -.0344901 Taxfee | -2.716139 .0499851 -54.34 0.000 -2.81418 -2.618098 NOL | -.0116292 .0093742 -1.24 0.215 -.0300158 .0067574 Incentive | .0089419 .0046461 1.92 0.054 -.0001711 .0180548 ACCRUAL | -.0226889 .0059806 -3.79 0.000 -.0344192 -.0109586 Sales | .0037345 .0017632 2.12 0.034 .0002763 .0071928 Size | -.0366727 .0036009 -10.18 0.000 -.0437354 -.0296099 ROA | .5735405 .0126379 45.38 0.000 .5487526 .5983283 Leverage | .0492203 .0116457 4.23 0.000 .0263785 .0720622 _cons | .5124316 .0488535 10.49 0.000 .4166105 .6082528 -------------+---------------------------------------------------------------- sigma_u | .06443399 sigma_e | .07149225 rho | .44821252 (fraction of variance due to u_i) ------------------------------------------------------------------------------ F test that all u_i=0: F(184, 1656) = 2.82 Prob > F = 0.0000 . xttest3 Modified Wald test for groupwise heteroskedasticity in fixed effect regression model H0: sigma(i)^2 = sigma^2 for all i chi2 (185) = 2.2e+06 Prob>chi2 = 0.0000 . xtreg BTD ETR Taxfee NOL Incentive ACCRUAL Sales Size ROA Leverage, robust fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.8194 min = 10 between = 0.2241 avg = 10.0 overall = 0.7086 max = 10 F(9,184) = 193.73 corr(u_i, Xb) = -0.1979 Prob > F = 0.0000 (Std. Err. adjusted for 185 clusters in Dn1) ------------------------------------------------------------------------------ | Robust BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- ETR | -.0394869 .0321731 -1.23 0.221 -.1029624 .0239887 Taxfee | -2.716139 .7407047 -3.67 0.000 -4.177505 -1.254773 NOL | -.0116292 .0128175 -0.91 0.365 -.0369173 .0136588 Incentive | .0089419 .0056064 1.59 0.112 -.0021192 .020003 ACCRUAL | -.0226889 .0197939 -1.15 0.253 -.0617412 .0163634 Sales | .0037345 .0023047 1.62 0.107 -.0008124 .0082815 Size | -.0366727 .0128449 -2.86 0.005 -.0620148 -.0113305 ROA | .5735405 .1009615 5.68 0.000 .3743495 .7727314 Leverage | .0492203 .0217241 2.27 0.025 .0063601 .0920806 _cons | .5124316 .1801662 2.84 0.005 .1569745 .8678887 -------------+---------------------------------------------------------------- sigma_u | .06443399 sigma_e | .07149225 214 rho | .44821252 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . xtreg BTD Taxfee Size ROA Leverage, robust fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.7889 min = 10 between = 0.1765 avg = 10.0 overall = 0.6736 max = 10 F(4,184) = 69.58 corr(u_i, Xb) = -0.1956 Prob > F = 0.0000 (Std. Err. adjusted for 185 clusters in Dn1) ------------------------------------------------------------------------------ | Robust BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- Taxfee | -3.147922 .8058934 -3.91 0.000 -4.737902 -1.557942 Size | -.0365525 .0156307 -2.34 0.020 -.067391 -.0057139 ROA | .6064336 .0836148 7.25 0.000 .4414666 .7714006 Leverage | .0557105 .0204906 2.72 0.007 .0152838 .0961372 _cons | .5034632 .2179019 2.31 0.022 .0735557 .9333706 -------------+---------------------------------------------------------------- sigma_u | .06645213 sigma_e | .07716444 rho | .42582305 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . xtreg BTD Taxfee Size ROA Leverage i.Năm, robust fe Fixed-effects (within) regression Number of obs = 1,850 Group variable: Dn1 Number of groups = 185 R-sq: Obs per group: within = 0.7930 min = 10 between = 0.4592 avg = 10.0 overall = 0.7475 max = 10 F(13,184) = 169.24 corr(u_i, Xb) = -0.0079 Prob > F = 0.0000 (Std. Err. adjusted for 185 clusters in Dn1) ------------------------------------------------------------------------------ | Robust BTD | Coef. Std. Err. t P>|t| [95% Conf. Interval] -------------+---------------------------------------------------------------- Taxfee | -3.149171 .7926913 -3.97 0.000 -4.713104 -1.585238 Size | -.0169245 .0280809 -0.60 0.547 -.0723263 .0384774 ROA | .6048042 .0818951 7.39 0.000 .44323 .7663783 Leverage | .0519831 .0218028 2.38 0.018 .0089674 .0949988 | Năm | 2008 | -.0261669 .0066275 -3.95 0.000 -.0392425 -.0130913 2009 | -.0151642 .0100721 -1.51 0.134 -.0350359 .0047074 2010 | -.021979 .0164686 -1.33 0.184 -.0544707 .0105126 2011 | -.0286413 .0189129 -1.51 0.132 -.0659554 .0086728 215 2012 | -.03558 .021237 -1.68 0.096 -.0774794 .0063194 2013 | -.0365955 .0221981 -1.65 0.101 -.0803911 .0072 2014 | -.0509605 .0281717 -1.81 0.072 -.1065416 .0046205 2015 | -.0421407 .0263812 -1.60 0.112 -.0941891 .0099078 2016 | -.0447768 .0279151 -1.60 0.110 -.0998517 .0102981 | _cons | .2764056 .360113 0.77 0.444 -.434076 .9868872 -------------+---------------------------------------------------------------- sigma_u | .04659243 sigma_e | .07662733 rho | .26991942 (fraction of variance due to u_i) ------------------------------------------------------------------------------ . save "D:\01 - NCS - 2014-2018\NCS chinh thuc\LUAN AN\luan an chinh thuc\kết quả stata 7.5.18.dta" file D:\01 - NCS - 2014-2018\NCS chinh thuc\LUAN AN\luan an chinh thuc\kết quả stata 7.5.18.dta saved . export excel using "D:\01 - NCS - 2014-2018\NCS chinh thuc\LUAN AN\luan an chinh thuc\ket qua mo hinh 7.5.18.xls", sheetmodify firstrow(variables) file D:\01 - NCS - 2014-2018\NCS chinh thuc\LUAN AN\luan an chinh thuc\ket qua mo hinh 7.5.18.xls saved MỤC LỤC DANH MỤC CHỮ VIẾT TẮT DANH MỤC BẢNG DANH MỤC SƠ ĐỒ VÀ BIỂU ĐỒ MỞ ĐẦU ..........................................................................................................................i 1. Sự cần thiết của nghiên cứu ........................................................................................ 1 2. Mục tiêu nghiên cứu của luận án ................................................................................. 5 3. Câu hỏi nghiên cứu ...................................................................................................... 5 4. Đối tƣợng và phạm vi nghiên cứu của luận án ............................................................ 5 5. Cách tiếp cận và phƣơng pháp nghiên cứu .................................................................. 6 6. Khung nghiên cứu của luận án .................................................................................... 8 7. Những đóng góp mới của luận án ............................................................................... 9 8. Kết cấu của luận án .................................................................................................... 10 CHƢƠNG 1: .................................................................................................................. 12 CƠ SỞ LÝ THUYẾT VỀ MỐI LIÊN HỆ GIỮA KẾ TOÁN VÀ THUẾ .................... 12 1.1. Giới thiệu ................................................................................................................ 12 1.2. Khái quát kế toán và thuế ....................................................................................... 12 1.2.1. Kế toán và lợi nhuận kế toán ............................................................................... 12 1.2.2. Thuế và thu nhập chịu thuế ................................................................................. 14 1.3. Mối liên hệ giữa kế toán và thuế ............................................................................ 16 1.3.1. Cơ sở lý thuyết của nghiên cứu mối liên hệ giữa kế toán và thuế ....................... 16 1.3.2. Các khía cạnh đánh giá mối liên hệ giữa kế toán và thuế .................................. 21 1.3.3. Nguồn gốc của sự khác biệt giữa kế toán và thuế ............................................... 22 1.3.4. Hai trường phái về mối liên hệ giữa kế toán và thuế .......................................... 24 1.3.5. Lợi ích và bất lợi của mối liên hệ giữa kế toán và thuế ...................................... 27 1.4. Tổng lƣợc các nghiên cứu có liên quan .................................................................. 29 1.4.1. Nghiên cứu mối liên hệ giữa kế toán và thuế dựa trên quy định và nguyên tắc đo lường .............................................................................................................................. 29 1.4.2. Nghiên cứu định lượng mối liên hệ giữa kế toán và thuế trong thực tiễn ........... 34 1.4.2.1. Nghiên cứu đánh giá ảnh hưởng của thuế đến kế toán .................................... 34 1.4.2.2. Nghiên cứu đánh giá thực tiễn mối liên hệ giữa kế toán và thuế ..................... 36 1.4.2.3. Bối cảnh của các nghiên cứu ............................................................................ 40 1.4.3. Các nghiên cứu về mối liên hệ giữa kế toán và thuế ở Việt Nam ........................ 42 1.4.4. Những vấn đề đặt ra và định hướng nghiên cứu ................................................. 44 1.5. Kết luận chƣơng 1 .................................................................................................. 47 CHƢƠNG 2: .................................................................................................................. 49 MỐI LIÊN HỆ GIỮA KẾ TOÁN VÀ THUẾ Ở VIỆT NAM: PHÂN TÍCH DỰA VÀO NGUYÊN TẮC ĐO LƢỜNG ....................................................................................... 49 2.1. Giới thiệu ................................................................................................................ 49 2.2. Cách tiếp cận và phƣơng pháp nghiên cứu ............................................................. 49 2.3. Tiến triển mối liên hệ giữa kế toán và thuế ở Việt Nam ........................................ 52 2.4. Đánh giá mối liên hệ giữa kế toán và thuế ở Việt Nam dựa vào nguyên tắc đo lƣờng .............................................................................................................................. 63 2.4.1. Mức độ liên hệ giữa các nguyên tắc kế toán và nguyên tắc thuế trong đo lường lợi nhuận kế toán và thu nhập chịu thuế ....................................................................... 63 2.4.1.1.Phương pháp đánh giá ...................................................................................... 63 2.4.1.2. Kết quả đánh giá .............................................................................................. 66 2.4.2. Mức độ liên hệ giữa kế toán và thuế thông qua chỉ tiêu "Chênh lệch vĩnh viễn" và chênh lệch tạm thời ................................................................................................... 80 2.4.2.1. "Chênh lệch vĩnh viễn" (Permanent Differences – PD) ................................... 80 2.4.2.2. Chênh lệch tạm thời (Temporary Differences – TD) ....................................... 87 2.5. Kết luận chƣơng 2 .................................................................................................. 89 CHƢƠNG 3: NGHIÊN CỨU THỰC NGHIỆM MỐI LIÊN HỆ GIỮA KẾ TOÁN VÀ THUẾ Ở VIỆT NAM .................................................................................................... 91 3.1. Giới thiệu ................................................................................................................ 91 3.2. Thiết kế nghiên cứu ................................................................................................ 91 3.2.1. Trường hợp đánh giá ảnh hưởng của thuế đến kế toán trong thực tiễn ............. 92 3.2.1.1. Giả thuyết nghiên cứu ...................................................................................... 92 3.2.1.2. Mô hình nghiên cứu .......................................................................................... 95 3.2.2. Trường hợp nghiên cứu các nhân tố ảnh hưởng đến mối liên hệ giữa kế toán và thuế ................................................................................................................................ 96 3.2.2.1. Giả thuyết nghiên cứu ...................................................................................... 96 3.2.2.2. Mô hình khái quát ............................................................................................. 99 3.2.2.3. Cơ sở lựa chọn biến ........................................................................................ 100 3.2.2.4. Lựa chọn biến phụ thuộc ................................................................................ 101 3.2.2.5. Biến độc lập .................................................................................................... 103 3.2.2.6. Mô hình hồi quy .............................................................................................. 105 3.3. Dữ liệu nghiên cứu ............................................................................................... 109 3.4. Kết quả nghiên cứu và bàn luận ........................................................................... 112 3.4.1. Đánh giá ảnh hưởng của thuế đến kế toán ........................................................ 112 3.4.2. Các nhân tố ảnh hưởng đến chênh lệch giữa lợi nhuận kế toán và thu nhập chịu thuế .............................................................................................................................. 117 3.4.2.1. Mô tả mẫu và kiểm tra giả thuyết về tật của mô hình .................................... 118 3.4.2.2.Kết quả và giải thích ........................................................................................ 123 3.5. Kết luận chƣơng 3 ................................................................................................ 129 CHƢƠNG 4: KẾT LUẬN VÀ HÀM Ý CHÍNH SÁCH ............................................ 132 4.1. Kết luận về mối liên hệ giữa kế toán và thuế ở Việt Nam ................................... 132 4.2. Hàm ý chính sách ................................................................................................. 134 4.3. Những mặt còn hạn chế trong nghiên cứu ............................................................ 143 4.4. Kết luận chƣơng 4 ................................................................................................ 144 KẾT LUẬN ................................................................................................................. 146 DANH MỤC CÁC CÔNG TRÌNH ĐÃ CÔNG BỐ ................................................... 149 CỦA NGHIÊN CỨU SINH TỪ 2014 ĐẾN NAY ...................................................... 149 DANH MỤC TÀI LIỆU THAM KHẢO .................................................................... 150 PHỤ LỤC 1: ................................................................................................................ 161 BẢNG TRÍCH LƢỢC MỘT SỐ HƢỚNG PHÂN TÍCH VÀ ĐÁNH GIÁ MỐI LIÊN HỆ GIỮA KẾ TOÁN VÀ THUẾ TRONG CÁC NGHIÊN CỨU ĐỊNH TÍNH TRÊN THẾ GIỚI .................................................................................................................... 161 PHỤ LỤC 2: ................................................................................................................ 163 BẢNG TỔNG HỢP CÁC BIẾN TRONG CÁC MÔ HÌNH NGHIÊN CỨU THỰC NGHIỆM MỐI LIÊN HỆ GIỮA KẾ TOÁN VÀ THUẾ TRÊN THẾ GIỚI .............. 163 PHỤ LỤC 3: ................................................................................................................ 167 QUÁ TRÌNH LỰA CHỌN BIẾN VÀ LOẠI TRỪ BIẾN TRONG MÔ HÌNH NGHIÊN CỨU NHÂN TỐ ẢNH HƢỞNG ĐẾN CHÊNH LỆCH GIỮA LỢI NHUẬN KẾ TOÁN VÀ THU NHẬP CHỊU THUẾ ................................................................. 167 PHỤ LỤC 4: ................................................................................................................ 180 DANH MỤC CÁC DOANH NGHIỆP THUỘC ........................................................ 180 MẪU NGHIÊN CỨU .................................................................................................. 180 PHỤ LỤC 5: ................................................................................................................ 185 KẾT QUẢ PHÂN TÍCH HỒI QUY DỮ LIỆU BẢNG TRÊN PHẦN MỀM STATA14 VỀ ẢNH HƢỞNG CỦA ............................................................................................. 185 THUẾ ĐẾN KẾ TOÁN ............................................................................................... 185 PHỤ LỤC 6: ................................................................................................................ 199 KẾT QUẢ PHÂN TÍCH MÔ HÌNH HỒI QUY DỮ LIỆU BẢNG TRÊN PHẦN MỀM STATA 14 VỀ CÁC NHÂN TỐ ẢNH HƢỞNG ĐẾN CHÊNH LỆCH GIỮA LỢI NHUẬN KẾ TOÁN VÀ THU NHẬP CHỊU THUẾ .................................................. 199