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題名:兩稅合一制度與企業融資決策--動態模式之應用
書刊名:財稅研究
作者:王漢民 引用關係林君衛
出版日期:2004
卷期:36:5
頁次:頁96-106
主題關鍵詞:兩稅合一企業融資
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:10
  • 點閱點閱:8
期刊論文
1.張瑞當、曾玉琦、黃天福(19990300)。我國兩稅合一新制對投資意願影響之實證研究。經濟情勢暨評論,4(4),200-224。  延伸查詢new window
2.Marsh, Paul(1982)。The Choice between Equity and Debt: An Empirical Study。Journal of Finance,37,121-144。  new window
3.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。  new window
4.陳妙玲、黃小玲(20020900)。兩稅合一對企業資本結構之影響。財稅研究,34(5),99-113。new window  延伸查詢new window
5.Lucas, Deborah J.、McDonald, Robert L.(1990)。Equity Issues and Stock Price Dynamics。Journal of Finance, American Finance Association,45(4),1019-1043。  new window
6.Feldstein, M.、Frisch, D.(1977)。Corporate Tax Integration: The Estimated Effects on Capital Accumulation and Tax Distribution of Two Integration Proposals。National Tax Journal,30(1),37-52。  new window
7.Auerbach, A. J.(1979)。Wealth Maximization and the Cost of Capital。The Quarterly Journal of Economics,93(3),433-446。  new window
8.Boadway, R.、Bruce, N.(1992)。Problems with Integrating Corporate and Personal Income Taxes in an Open Economy。Journal of Public Economics,48(1),39-66。  new window
9.Givoly, D.、Hayn, C.、Ofer, A. R.、Sarig, O.(1992)。Taxes and Capital Structure: Evidence from Firms' Response to the Tax Reform Act of 1986。The Review of Financial Studies,5(2),331-355。  new window
10.MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance,45(5),1471-1493。  new window
11.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance,43(1),1-19。  new window
12.Ross, Stephen A.(1977)。The Determination of Financial Structure: The Incentive Signaling Approach。The Bell Journal of Economics,8(1),23-40。  new window
13.Baker, Malcolm P.、Wurgler, Jeffrey(2002)。Market Timing and Capital Structure。The Journal of Finance,57(1),1-32。  new window
14.DeAngelo, Harry、Masulis, Ronald W.(1980)。Optimal Capital Structure under Corporate and Personal Taxation。Journal of Financial Economics,8(1),3-29。  new window
15.Miller, Merton H.(1977)。Debt and Taxes。The Journal of Finance,32(2),261-275。  new window
16.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review,48(3),261-297。  new window
17.Shyam-Sunder, Lakshmi、Myers, Stewart C.(1999)。Testing Static Tradeoff against Pecking Order Models of Capital Structure。Journal of Financial Economics,51(2),219-244。  new window
學位論文
1.周保亨(2001)。兩稅合一對我國上市公司資本結構暨資金成本影響之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.趙寅州(2003)。有效稅率與資本結構影響因素之探討--兩稅合一實施前後的比較(碩士論文)。國立東華大學。  延伸查詢new window
3.鄭博文(2003)。市場擇時與資本結構(碩士論文)。國立中正大學。  延伸查詢new window
4.廖子瑩(2003)。兩稅合一前後我國上市公司融資決策之因素分析(碩士論文)。國立臺灣大學。  延伸查詢new window
5.黃小玲(2001)。兩稅合一對公司資本結構之影響(碩士論文)。國立中山大學。  延伸查詢new window
6.張南寧(2003)。台灣地區上市公司資本結構之實證研究(碩士論文)。長庚大學。  延伸查詢new window
圖書
1.王建煊(2001)。租稅法。  延伸查詢new window
 
 
 
 
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