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題名:兩稅合一制度下股東可扣抵稅額揭露之價值攸關性
書刊名:會計評論
作者:戚務君 引用關係俞洪昭 引用關係許崇源 引用關係曹美娟 引用關係
作者(外文):Chi, Wu-chunYu, Hung-chaoHsu, Chun-yuanTsao, Mei-chuan
出版日期:2001
卷期:33
頁次:頁77-99
主題關鍵詞:兩稅合一股東可扣抵稅額價值攸關性企業評價股票流動性Integration of individual and corporate income taxesImputation creditValue relevanceBusiness valuationStock liquidity
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(13) 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:12
  • 共同引用共同引用:19
  • 點閱點閱:34
期刊論文
1.Amir, E.、Kirschenheiter, M.、Willard, K.(1997)。The valuation of deferred taxes。Contemporary Accounting Research,14(4),597-622。  new window
2.Barth, M. E.、Beaver, W. H.、Landsman, W. R.(1996)。Value-relevance of Banks' Fair Value Disclosures under SFAS No.107。The Accounting Review,71(4),513-537。  new window
3.Nelson, K. K.(1996)。Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107。The Accounting Review,71(2),161-182。  new window
4.Eccher, Elizabeth A.、Ramesh, K.、Thiagarajan, S. R.(1996)。Fair value disclosures by bank holding companies。Journal of Accounting & Economics,22(1-3),79-117。  new window
5.Hughes, K. E. II(2000)。The value relevance of nonfinancial measures of air pollution in the electric utility industry。The Accounting Review,75(2),209-228。  new window
6.Landsman, W. R.(1986)。An Empirical Investigation of Pension Fund Property Rights。The Accounting Review,61(4),662-691。  new window
7.Barth, M. E.、McNichols, M.(1994)。Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites。Journal of Accounting Research,32(S),177-209。  new window
8.Barth, M. E.(1991)。Relative measurement errors among alternative pension asset and liability measures。The Accounting Review,66(3),433-463。  new window
9.Daley, L. A.(1984)。The valuation of reported pension measures for firms sponsoring defined benefit plans。The accounting Review,59(2),177-198。  new window
10.Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
11.孫克難(19850300)。臺灣地區實施兩稅合併之可行性分析。臺灣銀行季刊,36(1),275-296。new window  延伸查詢new window
12.許崇源、俞洪昭、洪盈斌、戚務君(20000400)。兩稅合一制度對公司屬性與股票報酬關聯性之影響。會計評論,32,81-101。new window  延伸查詢new window
13.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
14.Amir, E.(1993)。The market valuation of accounting information: the case of postretirement benefits other than pensions。The Accounting Review,68(4),703-724。  new window
15.Ayers, B. C.(1998)。Deferred tax accounting under SFAS No. 109: An empirical investigation of it's incremental value-relevance to APB No. 11。The Accounting Review,73(2),195-212。  new window
16.林壽山、李素蘭、俞必勤(1997)。臺灣中小企業營利事業所得稅稅負之研究。財稅研究(財稅研究雜誌社),29(2),50-74。new window  延伸查詢new window
17.經濟革新委員會財稅組(1985)。採行兩稅合一制所得稅可行性之研究。稅務,1212,5-16。  延伸查詢new window
18.(2000)。歷年上櫃股票統計。證券櫃檯月刊,45。  延伸查詢new window
19.Foster, G.(1975)。Accounting earnings and stock prices of insurance companies。The Accounting Review,50(4),686-698。  new window
20.Beaver, W.、Christie, A.、Griffin, P.(1980)。The information content of SEC replacement cost disclosures。Journal of Accounting & Economics,7,127-157。  new window
21.Beaver, W.、Ryan, S.(1985)。How Well Do Statement No. 33 Earnings Explain Stock Returns?。Financial Analysts Journal,41(5),66-71。  new window
22.Bernard, V.、Ruland, R.(1987)。The incremental information content of historical cost and current cost income numbers: Time-Series analyses for 1962-1980。The Accounting Review,62,707-722。  new window
23.Bowen, R. M.(1981)。Valuation of earnings components in the electric utility industry。The Accounting Review,56(1),1-22。  new window
24.Litzenberger, R.、Rao, C.(1971)。Estimates of the marginal rate of time preference and risk aversion of investors in electric utility shares: 1960-1966。The Bell Journal of Economics and Management Science,1971(spring),265-277。  new window
25.Lobo, G.、Song, I.(1989)。The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components。The Accounting Review,64,329-343。  new window
會議論文
1.陳聽安、蘇建榮(1997)。兩稅合一制度及其效果之分析。沒有紀錄。13-54。  延伸查詢new window
2.Dukes, R.(1976)。An investigation of the effects of expensing research and development costs on securities prices。沒有紀錄。147-193。  new window
研究報告
1.許嘉棟、鄭文輝、張慶輝(1989)。營利事業所得稅與綜合所得稅兩稅合一影響之一般均衡動態模擬分析。沒有紀錄。  延伸查詢new window
2.戚務君、俞洪昭、許崇源(2001)。The nature of corporate income tax under full imputation tax regime - A test of the functional fixation。沒有紀錄。  new window
學位論文
1.蘇導民(1986)。我國採行兩稅合一之一般均衡分析(碩士論文)。國立政治大學。  延伸查詢new window
2.詹朝貴(1997)。退休金公報規定揭露項目與股價關連性之研究,沒有紀錄。  延伸查詢new window
3.王建煊(1965)。法人所得稅問題之研究,0。  延伸查詢new window
 
 
 
 
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