期刊論文1. | Casey, K. M.、Anderson, D. C.、Mesak, H. I.、Dickens, R. N.(1999)。Examining the Impact of the 1986 Tax Reform Act on Corporate Dividend Policy: A New Methodology。The Financial Review,34(3),33-46。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | Papaioannou, George J.、Savarese, Craig M.(1994)。Corporate Dividend Policy Response to the Tax Reform Act of 1986。Financial Management,23(1),56-63。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
3. | Comment, Robert、Jarrell, Gregg A.(1995)。Corporate focus and stock returns。Journal of Financial Economics,37(1),67-87。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | Fama, Eugene F.、French, Kenneth R.(1998)。Taxes, financing Decisions, and Firm Value。The Journal of Finance,53(3),819-843。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Himmelberg, C. P.、Hubbard, R. G.、Palia, D.(1999)。Understanding the Determinants of Managerial Ownership and the Link between Ownership and Performance。Journal of Financial Economics,53,353-384。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics,27(2),595-612。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Allen, L. P.、Israel, H. K.(1986)。Country and Industry Influence on Dividend Policy: Evidence from Japan and the。Journal of Business Finance and Accounting,13,365-381。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Chang, Rosita P.、Rhee, S. Ghon(1990)。The Impact of Personal Taxes on Corporate Dividend Policy and Capital Structure Decisions。Financial Management,19(2),21-31。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Farrar, D. E.、Selwyn, L. L.(1967)。Taxes, Corporate Financial Policy and Return to Investors。National Tax Journal,20(4),444-454。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Kalay, Avner(1982)。Stockholder-Bondholder Conflict and Dividend Constraints。Journal of Financial Economics,10(2),211-233。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Fama, E. F.、Babiak, H.(1968)。Dividend policy: an empirical analysis。Journal of American Statistical Association,63(324),1132-1161。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Burman, L. E.、Clausing, K. A.、O'Hare, J.(1994)。Tax Reform and Realizations of Capital Gains in 1986。National Tax Journal,47(1),1-18。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Asquith, P.、Mullins, D. W. Jr.(1983)。The impact of initiating dividend payments on shareholders' wealth。Journal of Business,56(1),77-96。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | Hubbard, Jeff、Michaely, Roni(1997)。Do Investors Ignore Dividend Taxation? A Reexamination of the Citizens Utilities Case。Journal of Financial and Quantitative Analysis,32(1),117-135。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Woolridge, J. R.(1983)。Stock dividends as signals。The Journal of Financial Research,6(1),1-12。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Chen, C. R.、Steiner, T. L.(1999)。Managerial Ownership and Agency Conflicts: A Nonlinear Simultaneous Equation Analysis of Managerial Ownership, Risk Taking, Debt Policy and Dividend Policy。The Financial Review,34(1),119-136。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | 馬孝璿(19991100)。兩稅合一對上市上櫃公司股利政策影響之探討。財稅研究,31(6),134-158。 延伸查詢![new window](/gs32/images/newin.png) |
18. | Crutchley, C. E.、Hansen, R. S.(1989)。A test of the agency theory of managerial ownership, corporate leverage, and corporate dividends。Financial Management,18(4),36-46。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Alli, K. L.、Khan, A. Q.、Ramirez, G. G.(1993)。Determinants of corporate dividend policy: a factorial analysis。The Financial Review,28(4),523-547。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Bolster, P. J.、Janjigian, V.(1991)。Dividend policy and valuation effect of the Tax Reform Act of。National Tax Journal,44(4),511-518。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Lakonishok, J.、Lev, B.(1987)。Stock Splits and Stock Dividends: Why, Who, and When。Journal of Finance,42(4),913-932。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Sterk, W. E.、Vandenberg, P. A.(1990)。The market valuation of cash dividends and the tax differential theory of dividend policy: A case revisited。The Financial Review,25(3),441-455。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | Brennan, M. J.(1970)。Taxes, Market Valuation, and Corporate Financial Policy。National Tax Journal,23(4),417-427。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | Schulman, Craig T.、Thomas, Deborah W.、Sellers, Keith F.、Kennedy, Duane B.(1996)。Effects of Tax Integration and Capital Gains Tax on Corporate Leverage。National Tax Journal,49(1),31-54。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
25. | Rozeff, Michael S.(1982)。Growth, beta and agency costs as determinants of dividend payout ratios。Journal of Financial Research,5(3),249-259。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
26. | Aharony, Joseph、Swary, Ithzak(1980)。Quarterly Dividend and Earnings Announcements and Stockholders' Returns: An Empirical Analysis。Journal of Finance,35(1),1-12。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
28. | Easterbrook, Frank Hoover(1984)。Two Agency-Cost Explanations of Dividends。American Economic Review,74(4),650-659。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
29. | Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics,5(2),147-175。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | 黃瑞靜、徐守德、廖四郎(20010400)。兩稅合一對公司價值、股利政策與資本結構之影響--動態資本結構模型之應用與臺灣產業的實証研究。管理評論,20(2),55-86。 延伸查詢![new window](/gs32/images/newin.png) |
32. | Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
33. | Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review,53(3),433-443。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
35. | Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
36. | Bhattacharya, S.(1979)。Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy。Bell Journal of Economics,10,259-270。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
37. | John, K.、Williams, J.(1985)。Dividends, Dilution, and Taxes: A Signalling Equilibrium。Journal of Finance,40(4),1053-1070。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
38. | Abrutyn, S.、Turner, R. W.(1990)。Taxes and Firms' Dividend Policies: Survey Results。National Tax Journal,43(4),491-496。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
39. | Baker, H. K.、Farrelly, G. E.、Edelman, R. B.(1985)。A Survey of Management Views on dividend Policy。Financial Management,14(3),78-84。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
40. | Black, F.、Scholes, M.(1974)。The Effect of Dividend Yield and Dividend Policy on Common Stock Prices and Returns。Journal of Financial Economics,1(2),1-22。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
41. | Casey, K. M.、Dickens, R. N.(2000)。The Effects of Tax and Regulatory Changes on Commercial Bank Dividend Policy。The Quarterly Review of Economics and Finance,40(2),279-293。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
42. | Fama, E.(1974)。The Empirical Relationships between Dividend and Investment Decisions of Firms。The American Economic Review,64(4),304-318。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
43. | 郭樂平(2000)。兩稅合一對上市公司配股政策影響之研究。財稅研究(財稅研究雜誌社),32(3),28-34。 延伸查詢![new window](/gs32/images/newin.png) |
44. | Kale, J. R.、Note, T. H.(1990)。Dividends, Uncertainty and Underwriting Costs under Asymmetric Information。The Journal of Financial Research,13(4),265-277。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
45. | Lang, M. H.、Shackelford, D. A.(2000)。Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction。Journal of Public Economics,76(1),69-85。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
46. | Laub, M.(1976)。On the Informational Content of Dividends。The Journal of Business,49(2),73-80。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
47. | Miller, M. H.、Scholes, M. S.(1978)。Dividends and Taxes。Journal of Financial Economics,6(4),333-364。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |