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題名:兩稅合一後各類投資人在除權期間的下單行為
書刊名:國立屏東商業技術學院學報
作者:曾雲蘭 引用關係
作者(外文):Tseng, Yun-lan
出版日期:2005
卷期:7
頁次:頁197-220
主題關鍵詞:除權稅負效果下單行為買賣單的差額Ex-dateTax effect hypothesisOrder behaviorOrder imbalances
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:30
  • 點閱點閱:24
期刊論文
1.李存修(19940200)。股票股利除權交易日之稅後超額報酬與比價心理假說之實證。臺大管理論叢,5(1),41-60。new window  延伸查詢new window
2.林世銘、陳明進、李存修(20010900)。兩稅合一前後上市公司除權及除息日股價行為之探討。管理學報,18(3),477-501。new window  延伸查詢new window
3.林炯垚、陳怡文(19900500)。臺灣地區上市股票填息現象之研究--租稅效應與顧客效應之實證。管理科學學報,7(1),49-68。  延伸查詢new window
4.周賢榮、王鴻鈞(1990)。台灣股票市場的顧客效果。證券市場發展季刊,8,71-82。  延伸查詢new window
5.Athanassakos, George、Smith, Brain F.(1996)。Odd-Iot costs, taxes and the ex-date price effects of stock dividends: Evidence from the Toronto Stock Exchange。Journal of Business Finance and Accounting,23,989-1003。  new window
6.Barclay, Michael J.(1987)。Dividends, taxes, and common stock prices: The ex-dividend day behavior of common stock prices before the income tax。Journal of Financial Economics,19(1),31-44。  new window
7.Barker, C. Austin(1959)。Price change of stock-dividend shares at ex-dividend dates。The Journal of Finance,14,373-378。  new window
8.Barker, C. Austin(1958)。Evaluation of stock dividends。Harvard Business Review July/August,1958(Jul./Aug.),99-114。  new window
9.Barker, C. Austin(1956)。Effective stock dividends。Harvard Business Review,1956(Jan./Feb.),101-106。  new window
10.Eades, Kenneth M.、Hess, Patrick J.、Kim, E. Han(1984)。On interpreting security returns during the ex-dividend period。Journal of Financial Economics,13(1),3-34。  new window
11.Campbell, James A.、Beranek, William(1955)。Stock price behavior on ex-dividend dates。The Journal of Finance,10(4),425-429。  new window
12.Grinblatt, M. S.、Masulis, R. W.、Titman, S.(1984)。The valuation effects of stock splits and stock dividends。Journal of Financial Economics,13(4),461-490。  new window
13.Jakob, Keith、Ma, Tongshu(2003)。Order imbalance on ex-dividend days。The Journal of Financial Research,26,65-75。  new window
14.Johnson, Norman J.(1978)。Modified tests and confidence intervals for asymmetrical populations。Journal of the American Statistical Association,73,536-544。  new window
15.Kalay, Avner(1982)。The ex-dividend day behavior of stock prices: are-examination of the clientele effect。The journal of Finance,37,1059-1070。  new window
16.Koski, Jennifer Lynch、Scruggs, John T.(1998)。Who trades around the ex-dividend day? Evidence from NYSE audit file data。Financial Management,27(3),58-72。  new window
17.Lakonishok, Josef、Lev, Baruch(1987)。Stock splits and stock dividends: why, who, and when。Journal of Finance,42(4),913-932。  new window
18.Lamoureux, Christopher、Percy, Poon(1987)。The market reaction to stock splits。The Journal of Finance,42,1347-1370。  new window
19.Lasfer, M. Ameziane(1995)。Ex-day behavior: Tax or short-term trading effects。The Journal of Finance,50(3),875-897。  new window
20.Woolridge, J. R.(1983)。Ex-date stock price adjustment to stock dividends: a note。The Journal of Finance,38,247-255。  new window
21.Poterba, James M.、Summers, Lawrence H.(1984)。New evidence that taxes affect the valuation of dividends。The Journal of Finance,39,1397-1415。  new window
22.McDonald, Robert L.(2001)。Cross-border investing with tax arbitrage: The case of German dividend tax credits。Review of Financial Studies,14,617-657。  new window
23.Lee, Yi-Tsung、Liu, Yu-Jane、Roll, Richard、Subrahmanyam, Avanidhar(2004)。Order imbalances and market efficiency: evidence from the Taiwan Stock Exchange。Journal of Financial and Quantitative Analysis,39,327-342。  new window
24.Frank, Murray、Jagannathan, Ravi(1998)。Why Do Stock Prices Drop by Less than the Value of the Dividend? Evidence from a Country without Taxes。Journal of Financial Economics,47(2),161-188。  new window
25.Kato, Kiyoshi、Loewenstein, Uri(1995)。The Ex-Dividend-Day Behavior of Stock Prices: The Case of Japan。The Review of Financial Studies,8(3),817-847。  new window
26.Lakonishok, Josef、Vermaelen, Theo(1986)。Tax-induced Trading around Ex-dividend Days。Journal of Financial Economics,16(3),287-319。  new window
27.Elton, Edwin J.、Gruber, Martin J.(1970)。Marginal stockholder tax rates and the clientele effect。Review of Economics and Statistics,52(1),68-74。  new window
28.Black, Fisher(1986)。Noise。Journal of Finance,41(3),529-543。  new window
29.李存修(19910500)。股票股利及現金增資之除權與股價行為:理論與實證。臺大管理論叢,2(1),1-40。new window  延伸查詢new window
研究報告
1.Elton, Edwin J.、Gruber, Martin J.、Blake, Christopher R.(2002)。Marginal stockholder tax effects and ex-dividend day behavior--thirty-two years later。  new window
學位論文
1.林德威(2000)。兩稅合一制對台灣上市(櫃)股票除權除息行為影響之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.黃士青(1997)。除息日與除權日之股價行為與套利機會之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.巫鑫(1998)。兩稅合一解析經典,實用稅務。  延伸查詢new window
2.Belsley, D. A.、Kuh, E.、Welsch, R. E.(1980)。Regression diagnostics。New York, NY:John Wiley & Sons, Inc.。  new window
 
 
 
 
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