:::

詳目顯示

回上一頁
題名:從租稅顧客效果探討股東層次股利稅資本化
書刊名:證券市場發展季刊
作者:王萬成 引用關係王麗香
作者(外文):Wang, WanncherngWang, Li-hsiung
出版日期:2009
卷期:21:1=81
頁次:頁125-161
主題關鍵詞:股利稅資本化租稅顧客效果兩稅合一租稅扣抵保留盈餘Dividend tax capitalizationTax-clientele effectsIntegration of personal and corporate income taxTax creditRetained earnings
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(1) 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:1
  • 共同引用共同引用:4
  • 點閱點閱:38
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.Collins, D. W.、Maydew, E. L.、Weiss, I.(1997)。Changes in the Value-relevance of Earnings and Book Value over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
3.Hanlon, H.、Myers, J.、Shevlin, T.(2003)。Dividend taxes and firm valuation: A re-examination。Journal of Accounting and Economics,35(2),119-153。  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.Rogers, W.(1993)。Regression Standard Errors in Clustered Samples。Stata Technical Bulletin,13,88-94。  new window
6.Harris, T. S.、Kemsley, D.(1999)。Dividend taxation in firm valuation: New evidence。Journal of Accounting Research,37(2),275-291。  new window
7.Brennan, M. J.(1970)。Taxes, Market Valuation, and Corporate Financial Policy。National Tax Journal,23(4),417-427。  new window
8.Miller, M. H.、Scholes, M. S.(1982)。Dividends and Taxes。Journal of Financial Economics,6,333-364。  new window
9.Black, F.(1976)。The Dividend Puzzle。Journal of Portfolio Management,2(2),5-8。  new window
10.Black, Fischer、Scholes, Myron(1974)。The effects of dividend yield and dividend policy on common stock prices and returns。Journal of Financial Economics,1(1),1-22。  new window
11.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
12.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
13.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
14.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
15.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
16.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。  new window
17.Blume, M.(1980)。“Stock returns and dividend yields: some more evidence,”。Review of Economics and Statistics,vol. 62,567-577。  new window
18.Chen, N., B. Grundy and R. F., Stambaugh(1990)。“Changing risk, changing risk premiums and the dividend yield effect,”。Journal of Business,vol. 63,178-206。  new window
19.Collins, J. and D. Kemsley(2000)。“Capital gains and dividend taxes in firm valuation: evidence of triple taxation,”。The Accounting Review,vol. 75,405-427。  new window
20.Dhaliwal, D.、Erickson, M.、Frank, M.、Banyi, M.(2003)。Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis。Journal of Accounting and Economics,35,179-200。  new window
21.Dhaliwal, D., O. Z. Lia and R. Trezevant(2003)。“Is a dividend tax penalty incorporated into the return on a firm’s common stock。Journal of Accounting and Economics,35,155-178。  new window
22.Fama, E. and K. French(1998)。“Taxes, financing decision, and firm value,”。Journal of Financial Economics,vol. 53,819-843。  new window
23.Gordon, R. and D. Bradford(1980)。“Taxation and the stock market valuation of capital gains and dividends: theory and empirical results,”。Journal of Public Economics,vol. 14,109-136。  new window
24.Graham, J.(2003)。“Taxes and corporate finance: a review,”。Review of Financial Studies,vol. 16,1075-1129。  new window
25.Green, R. and K. Rydqvist(1999)。“Ex-day behavior with dividend preference and limitations to short-term arbitrage: the case of Swedish lottery bonds,”。Journal of Financial Economics,vol. 53,145-187。  new window
26.Guenther, D. A. and R. Sansing(2006)。“Sansing Fundamentals of shareholder tax capitalization,”。Journal of Accounting and Economics,vol. 42,371-383。  new window
27.Liztenberger, R. and K. Ramaswamy(1979)。“The effects of personal taxes and dividends on capital asset prices: theory and empirical evidence,”。Journal of Financial Economics,vol. 7,163-195。  new window
28.Naranjo, A., M. Nimelendran and M. Ryngaert(1998)。“Stock returns, dividend yields, and taxes,”。Journal of Finance,vol. 53,2029-2057。  new window
29.Poterba, J. M. and L. H. Summers(1984)。“New evidence that taxes affect the valuation of dividends,”。Journal of Finance,vol. 39,1397-1415。  new window
學位論文
1.張恆華(2003)。兩稅合一制對公司股利政策影響之再探討(碩士論文)。逢甲大學。  延伸查詢new window
2.趙雅儀(2002)。兩稅合一稅制對上市公司股利稅評價效果影響之研究(博士論文)。國立成功大學。new window  延伸查詢new window
3.張慧珊(2002)。兩稅合一制度對於股權評價之影響研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
4.王詠慧(2001)。兩稅合一前後未分配盈餘與股價關連之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
5.王萬成、劉若蘭(2005)。「保守原則與新經濟下會計資訊的有用性」,台北市。  延伸查詢new window
6.梁素梅(2003)。「未分配盈隱課稅之股權評價」,高雄市。  延伸查詢new window
圖書
1.Scholes, M. S.、Wolfson, M. A.(1992)。Taxes and Business Strategy: A Planning Approach。Prentice-Hall。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top