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題名:營利事業所得稅稅率調降對公司股利政策之影響
書刊名:臺灣銀行季刊
作者:陳正芳 引用關係
出版日期:2013
卷期:64:1
頁次:頁84-99
主題關鍵詞:營利事業所得稅稅率股利政策
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(6) 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:6
  • 共同引用共同引用:59
  • 點閱點閱:7
期刊論文
1.DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1992)。Dividends and Losses。The Journal of Finance,47(5),1837-1863。  new window
2.Myers, S. C.、Majluf, N.(1984)。Stock Issues and Investment Policy When Firms Have Information That Investors Do not Have。Journal of Financial Economics,13(2),187-221。  new window
3.Pettit, R. R.(1972)。Dividend announcements, security performance, and capital market efficiency。Journal of Finance,27(5),993-1007。  new window
4.Chang, Rosita P.、Rhee, S. Ghon(1990)。The Impact of Personal Taxes on Corporate Dividend Policy and Capital Structure Decisions。Financial Management,19(2),21-31。  new window
5.Rozeff, M. S.(1982)。Growth, Beta and Agency Cost as Determinants of Dividend Payout Ratios。Journal of Financial Research,5(3),249-259。  new window
6.洪榮華、曾子耘、林聖傑(20060100)。從股東稅負壓力探討兩稅合一對股利政策之影響。輔仁管理評論,13(1),133-162。new window  延伸查詢new window
7.Lintner, John(1962)。Dividends, Earnings, Leverage, Stock Prices, and the Supply of Capital to Corporations。Review of Economics and Statistics,44(3),243-269。  new window
8.汪瑞芝、陳明進(20040400)。兩稅合一制前後上市公司股利發放之實證研究。管理學報,21(2),257-277。new window  延伸查詢new window
9.Akhigbe, A.、Madura, J.(1996)。Dividend Policy and Corporate Performance。Journal of Business Finance and Accounting,23(9/10),1267-1287。  new window
10.Jensen, G. R.、Solberg, D. P.、Zorn, T. S.(1992)。Simultaneous determination of insider ownership, debt and dividend policy。Journal of Financial and Quantitative Analysis,27,247-263。  new window
11.Mitton, T.(2004)。Corporate governance and dividend policy in emerging markets。Emerging Markets Review,5(4),409-426。  new window
12.Smith, C. W.、Watts, R. L.(1992)。The Investment Opportunity Set and Corporate Financial, Dividend, and Compensation Policies。Journal of Financial Economics,13,187-221。  new window
13.Ofer, A.、Siegel, D.(1987)。Corporate Financial Policy, and Market Expectations: an Empirical Investigation of Dividends。Journal of Finance,42,889-911。  new window
14.Allen, F.、Bernardo, A.、Welch, I.(2000)。A Theory of Dividend Based on Tax Clientele。Journal of Finance,55,2499-2536。  new window
15.Crutchley, C.、Jensen, E.、Marlin, R. H.(1999)。Changes in Corporate Debt Policy: Infor-mation Asymmetry and Agency Factors。Managerial Finance,22,1-16。  new window
16.Deangelo, H.、DeAngelo, L.(1990)。Dividend Policy and Financial Distress: An Empirical Examination of Troubled NYSE Firms。Journal of Finance,45,1415-1431。  new window
17.Fama, E. F.、French, K. R.(2001)。Disappearing dividends: changing firm characteristics or lower propensity top pay?。Journal of Financial Economics,60(1),3-43。  new window
18.Hessel, C. A.、Norman, M.(1992)。Financial Characteristics of Neglected and stitutionally Held Stock。Journal of Accounting, Auditing and Finance,7,313-330。  new window
19.Jensen, M. C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance and Take overs。American Economic Review,76,323-329。  new window
20.Miller, M. H.、Modigliani, F.(1963)。Dividends Policy, Growth and the Valuation of Share。Journal of Business,34,411-433。  new window
21.Miller, M. H.、Rock, K.(1985)。Dividends Policy under Asymmetric Information。Journal of Financial,40,1031-1051。  new window
22.Su, D.(2005)。Corporate Finance and State Enterprise Reform in China。China Economic Review,16(2),118-148。  new window
23.Gordon, Myron J.(1963)。Optimal investment and financing policy。The Journal of Finance,18(2),264-272。  new window
24.Easterbrook, Frank Hoover(1984)。Two Agency-Cost Explanations of Dividends。American Economic Review,74(4),650-659。  new window
25.Nissim, Doron、Ziv, Amir(2001)。Dividend changes and future profitability。Journal of Finance,56(6),2111-2133。  new window
26.戚務君、俞洪昭、許崇源、曹美娟(20010700)。兩稅合一制度下股東可扣抵稅額揭露之價值攸關性。會計評論,33,77-99。new window  延伸查詢new window
27.黃美祝、李映茹(20091100)。最低稅負制對企業租稅負擔影響之研究--高科技產業與傳統產業之比較。當代會計,10(2),189-224。new window  延伸查詢new window
28.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
29.Baker, H. K.、Farrelly, G. E.、Edelman, R. B.(1985)。A Survey of Management Views on dividend Policy。Financial Management,14(3),78-84。  new window
研究報告
1.Hand, J. R. M.、Landsman, W. R.(1999)。The Pricing of Dividends in Equity Valuation。The University of North Carolina at Chapel Hill。  new window
學位論文
1.周玉珊(2005)。股利與股價關連性的研究(碩士論文)。淡江大學,台北縣。  延伸查詢new window
2.洪振原(2005)。平衡股利政策下台灣上市公司股利發放改變及特性研究(碩士論文)。國立中正大學,嘉義縣。  延伸查詢new window
3.陳欣伶(2003)。台灣股利發放形式之價格效果與其影響因素(碩士論文)。國立中正大學,嘉義縣。  延伸查詢new window
4.黃靜怡(2006)。台灣企業股利政策之轉變及其影響因素之探討(碩士論文)。國立中山大學,高雄縣。  延伸查詢new window
5.蔣慶煌(2002)。公司特性與股利政策--考量兩稅合一制度之影響(碩士論文)。國立中正大學。  延伸查詢new window
6.柯忠佑(2006)。兩稅合一制實施對公司股利政策 與股東投資態度影響之探討(碩士論文)。東吳大學。  延伸查詢new window
7.黃智群(2002)。兩稅合一對公司股利政策之影響--傳統產業與高科技產業比較(碩士論文)。國立中央大學。  延伸查詢new window
8.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
9.顏敏婷(2005)。股利發放與企業價值之研究(碩士論文)。中國文化大學。  延伸查詢new window
10.陳憲民(2002)。台灣上市公司股利政策趨勢與公司特性之研究(碩士論文)。銘傳大學,台北市。  延伸查詢new window
11.闕河士(1996)。股票股利信號發射模式與宣告效果之研究(博士論文)。國立政治大學。new window  延伸查詢new window
12.謝祁凌(2001)。從代理理論觀點探索公司股利政策與經營績效關聯性之研究(碩士論文)。東吳大學。  延伸查詢new window
13.盧育仕(2000)。兩稅合一對我國上市公司股利政策影響之實證研究(碩士論文)。逢甲大學。  延伸查詢new window
14.林毅明(2000)。台灣公司股利政策與股價之關聯性(碩士論文)。國立中正大學。  延伸查詢new window
15.王銘輝(2010)。股利政策與生命週期假說-以台灣股票市場為例(博士論文)。國立臺灣科技大學。new window  延伸查詢new window
16.賴坤助(2007)。機構投資人與股利政策關連性之研究(碩士論文)。東海大學。  延伸查詢new window
17.賴建成(2009)。台灣半導體產業股利政策之研究(碩士論文)。國立交通大學。  延伸查詢new window
圖書
1.Neter, J.、Wassorman, W.、Kutner, M. H.(1990)。Applied Linear Statistical Model。Richard D. Irwin, Inc.。  new window
 
 
 
 
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