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題名:兩稅合一前後上市公司除權及除息日股價行為之探討
書刊名:管理學報
作者:林世銘 引用關係陳明進 引用關係李存修 引用關係
作者(外文):Lin, SumingChen, Ming-chinLee, Tsun-siou
出版日期:2001
卷期:18:3
頁次:頁477-501
主題關鍵詞:兩稅合一除權除息超額報酬比價心理假說Imputation tax systemEx-dividendExcess returnBargain hunting hypothesis
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(11) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:10
  • 共同引用共同引用:107
  • 點閱點閱:46
期刊論文
1.Michaely, Roni(1991)。Ex-dividend Day Stock Price Behavior: The Case of the 1986 Tax Reform Act。Journal of Finance,46(3),845-859。  new window
2.Brown, K.、Bartholdy, J.(1999)。Ex-dividend Day Pricing in New Zealand。Accounting and Finance,39(2),111-129。  new window
3.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
4.Campbell, J. A.、Beranek, W.(1955)。Stock Price Behaviour on Ex-dividend dates。Joumalof Finance,10(4),425-429。  new window
5.Durand, D.、May, A. M.(1960)。The Ex-dividend Behaviour of American Telephone and Telegraph Stock。Journal of Finance,15(1),19-31。  new window
6.Kalay, A.(1982)。The Ex-Dividend Day Behavior of Stock Prices: A Re-Examination of the Clientele Effect。Journal of Finance,37(4),1059-1070。  new window
7.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
8.林烱垚、沈中華(19961000)。上市公司出售長期資產事件之宣告效果-GARCH模型之應用。證券市場發展季刊,8(4)=32,1-22。new window  延伸查詢new window
9.Lin, Antsong、Shen, Chung-hua(19950900)。International Money Market Integration: An Application of GARCH Model with Consideration of Missing Data。中山管理評論,3(3),1-14。  new window
10.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
11.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
12.Bollerslev, Tim(1986)。Generalized Autoregressive Conditional Heteroskedasticity。Journal of Econometrics,31(3),307-327。  new window
13.Bhardwaj, R. K.、Brooks, L. D.(1999)。Further Evidence on Dividend Yields and Ex-dividend Day Stock Price Effect。The Journal of Financial Research,22(4),503-514。  new window
14.Brown, P.、Clarke, A.(1993)。The Ex-dividend Day Behaviour of Australian Share Prices Before and After Dividend imputation。Australian Journal of Management,18(1),1-40。  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,0。  延伸查詢new window
3.楊世芳(1988)。除息(權)日股價行為-臺灣股票市場之實證研究,0。  延伸查詢new window
圖書
1.葛克昌(1999)。所得稅與憲法。臺北市:國立台灣大學法學叢書編輯委員會。new window  延伸查詢new window
2.Scholes, M. S.、Wolfson, M. A.(1992)。Taxes and Business Strategy: A Planning Approach。Prentice-Hall。  new window
3.Commerce Clearing House(1996)。New Zealand Master Tax Guide。New Zealand Master Tax Guide。Auckland, New Zealand。  new window
4.U. S. Department of the Treasury(1992)。Integration of the Individual and corporate Tax Systems - Taxing Business Income Once。Integration of the Individual and corporate Tax Systems - Taxing Business Income Once。Washington, DC。  new window
 
 
 
 
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