期刊論文| 1. | Leland, H. E.,(1998)。“Agency Costs, Risk Management, and Capital Structure,”。Journal of Finance，Vol. 53, No. 4，1213-1243。   |
| 2. | King, Mervyn A.(1974)。Dividend behavior and theory of the firm。Economica，41(161)，25-34。 |
| 3. | Amoako-Adu, B.、Rashid, M.、Stebbins, M.(1992)。Capital gains tax and equity values: Empirical test of stock price reaction to the introduction and reduction of capital gains tax exemption。Journal of Banking and Finance，16(2)，275-287。 |
| 4. | Amoako-Adu, Ben(1983)。Corporate valuation and personal taxes: Extension and application to Canada。The Financial Review，18(4)，281-291。 |
| 5. | Modigliani, F.、Miller, M.(1958)。The Costs of Capital, Corporation Finance, and the Theory of Investment。The American Economic Review，48(3)，261-297。 |
| 6. | Givoly, D.、Hayn, C.(1992)。The valuation of the deferred tax liability: Evidence from the stock market。The Accounting Review，67(2)，394-410。 |
| 7. | Bradley, Michael、Jarrell, Gregg A.、Kim, E. Han(1984)。On the Existence of an Optimal Capital Structure: Theory and Evidence。Journal of Finance，39(3)，857-878。 |
| 8. | Long, M.、Malitz, I.(1985)。The Investment-financing Nexus: Some Empirical Evidence。Midland Corporate Finance Journal，3，53-59。 |
| 9. | MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance，45(5)，1471-1493。 |
| 10. | Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business，34(4)，411-433。 |
| 11. | Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance，43(1)，1-19。 |
| 12. | Brennan, Michael J.、Schwartz, Edwardo S.(1978)。Corporate Income Taxes, Valuation, and the Problem of Optimal Capital Structure。Journal of Business，51(1)，103-114。 |
| 13. | DeAngelo, Harry、Masulis, Ronald W.(1980)。Optimal Capital Structure under Corporate and Personal Taxation。Journal of Financial Economics，8(1)，3-29。 |
| 14. | Fischer, Edwin O.、Heinkel, Robert、Zechner, Josef(1989)。Dynamic Capital Structure Choice: Theory and Tests。The Journal of Finance，44(1)，19-40。 |
| 15. | Kim, E. Han(1978)。A Mean-variance Theory of Optimal Capital Structure and Corporate Debt Capacity。Journal of Finance，33(1)，45-63。 |
| 16. | Kraus, Alan、Litzenberger, Robert H.(1973)。A State-Preference Model of Optimal Financial Leverage。The Journal of Finance，28(4)，911-922。 |
| 17. | Leland, Hayne E.(1994)。Corporate debt value, bond covenants, and optimal capital structure。The Journal of Finance，49(4)，1213-1252。 |
| 18. | Leland, Hayne E.、Toft, Klaus Bjerre(1996)。Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads。Journal of Finance，51(3)，987-1019。 |
| 19. | Miller, Merton H.(1977)。Debt and Taxes。The Journal of Finance，32(2)，261-275。 |
| 20. | Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review，53(3)，433-443。 |
| 21. | Scott, David F. Jr.、Martin, John D.(1975)。Industry Influence on Financial Structure。Financial Management，4(1)，67-73。 |
| 22. | Summers, L. H.、Poterba, J. M.(1984)。New Evidence That Taxes Affect the Valuation of Dividends。The Journal of Finance，39(5)，1397-1415。 |
| 23. | 梁再添(1998)。兩稅合一制下各類投資公司及其股東之稅負比較表。稅務，1674。 延伸查詢 |
| 24. | Amihud, Y.(1997)。Dividends, Taxes and Signaling: Evidence from Germany。The Journal of Finance，52(1)，397-408。 |
| 25. | Benge, M.(1997)。Taxes, Corporate Financial Policy and Investment Decision in Australia。Economic Record，73(220)，1-15。 |
| 26. | Christie, W. G.、Nanda, V.(1994)。Free Cash Flow, Shareholder Value, and the Undistributed Profits Tax of 1936 and 1937。The Journal of Finance，49(5)，1727-1754。 |
| 27. | Gourevitch, H. G.(1977)。Corporate Tax Integration: The European Experience。The Tax Lawyer，31(Fall)。 |
| 28. | Poterba, J. M.(1986)。The Market Valuation of Cash Dividends: The Citizens Utilities Case Reconsidered。Journal of Financial Economics，15(3)，395-405。 |
| 29. | Nimalendran, M.、Naranjo, A.、Ryngaert, M.(1998)。Stock Return, Dividend Yields, and Taxes。The Journal of Finance，53(6)，2029-2057。 |
| 30. | Pozdena, R. J.(1987)。Tax Policy and Corporate Capital Structure。Economic Review - Federal Reserve Bank of San Francisco，4，37-50。 |
| 31. | Schulman, C. T.、Thomas, D. W.、Sellers, K. F.、Kennedy, D. B.(1996)。Effects of Tax Integration and Capital Gains Tax on Corporate Leverage。National Tax Journal，49(March)，31-54。 |