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題名:股利所得及股東可扣抵稅額隱含稅之實證研究
書刊名:證券市場發展季刊
作者:陳明進 引用關係
作者(外文):Chen, Ming-chin
出版日期:2009
卷期:20:4=80
頁次:頁87-117
主題關鍵詞:隱含稅股利殖利率股東可扣抵稅額兩稅合一股權結構Implicit taxesDividend yieldsImputation creditsImputation systemsOwnership structure
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(4) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:0
  • 點閱點閱:162
期刊論文
1.Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics,31(1-3),321-387。  new window
2.Berger, Philip G.(1993)。Explicit and Implicit Tax Effects of the R&D Tax Credit。Journal of Accounting Research,31(2),131-171。  new window
3.Miller, M. H.、Scholes, M.(1982)。Dividends and taxes: Some empirical evidence。Journal of Political Economy,90(6),1118-1141。  new window
4.Harris, Trevor S.、Hubbard, R. Glenn、Kemsley, Deen(2001)。The Share Price Effects of Dividend Taxes and Tax Imputation Credits。Journal of Public Economics,79(3),569-596。  new window
5.Fama, Eugene F.、French, Kenneth R.(1998)。Taxes, financing Decisions, and Firm Value。The Journal of Finance,53(3),819-843。  new window
6.Ayers, B. C.、Cloyd, C. B.、Robinson, J. R.(2002)。The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993。The Accounting Review,77(4),933-947。  new window
7.Dhaliwal, Dan S.、Erickson, Merle、Trezevant, Robert(1999)。A Test of the Theory of Tax Clienteles for Dividend Policies。National Tax Journal,52(2),179-194。  new window
8.Harris, Trevor S.、Kemsley, Deen(1999)。Dividend taxation in firm valuation: New evidence。Journal of Accounting Research,37(2),275-292。  new window
9.Fama, Eugene F.、French, Kenneth R.(1995)。Size and Book-to-Market Factors in Earnings and Returns。The Journal of Finance,50(1),131-155。  new window
10.Fama, Eugene F.、French, Kenneth R.(1996)。Multifactor Explanations of Asset Pricing Anomalies。Journal of Finance,51(1),55-84。  new window
11.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。  new window
12.Miller, Merton H.(1977)。Debt and Taxes。The Journal of Finance,32(2),261-275。  new window
13.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
14.Atwood, T. J.(2003)。“Implicit Taxes: Evidence from Taxable, AMT, and Tax-Exempt State and Local Government Bond Yields,”。Journal of American Taxation Association,vol. 25,1-20。  new window
15.Callihan, D. S.、White, R. A.(1999)。An Application of the Scholes and Wolfson Model to Examine the Relation Between Implicit and Explicit Taxes and Firm Market Structure。Journal of American Taxation Association,21(1),1-19。  new window
16.Chi, W. C., H. C. Yu, C. Y. Hsu and M. C. Tsao(2001)。“The Value Relevance of Shareholder Deductible Disclosure after the Integration of Individual and Corporate Income Taxes,”。The International Journal of Accounting Studies,vol. 33,77-99。  new window
17.Dhaliwal, D., O. Z. Li and R. Trezevant(2003)。“Is a Dividend Tax Penalty Incorporated into the Return on a Firm’s Common Stock?”。Journal of Accounting and Economics,vol. 35,155-178。  new window
18.Erickson, M. M. and E. L. Maydew(1998)。“Implicit Taxes in High Dividend Yield Stocks,”。The Accounting Review,vol. 73,435-458。  new window
19.Guenther, D. A.(1994)。The Relation between Tax Rates and Pre-Tax Returns: Direct Evidence from the 1981 and 1986 Tax Rate Reductions。Journal of Accounting and Economics,18,379-393。  new window
20.Lys, T. and J. Sabino(1992)。“Research Design Issues in Grouping-Based Tests,”。The Journal of Financial Economics,vol. 32,355-387。  new window
21.Shackelford, D. A.(1991)。“The Market for Tax Benefit: Evidence from Leverages ESOPs,”。Journal of Accounting and Economics,vol. 14,117-145。  new window
22.Wilkie, P. J.(1992)。Empirical Evidence of Implicit Taxes in the Corporate Sector。The Journal of American Taxation Association,14(1),97-116。  new window
圖書
1.Greene, W. H.(2002)。Econometric Analysis。Prentice Hall。  new window
2.Scholes, M. S., M. A. Wolson, M. Erickson, E. L. Maydew and T. Shevlin(2004)。Taxes and Business Strategy: A Planning Approach, 3rd edition。Prentice-Hall, Inc.。  new window
 
 
 
 
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