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題名:股東可扣抵稅額減半對股利政策之影響
書刊名:輔仁管理評論
作者:王蘭芬 引用關係張仲岳 引用關係楊麗菊
作者(外文):Wang, Lan-fenChang, Conrad C.Yang, Li-chu
出版日期:2017
卷期:24:3
頁次:頁1-44
主題關鍵詞:股東可扣抵稅額減半股利政策現金股利股票股利Shareholder tax deductible amountHalvingDividend policyCash dividendShare dividend
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(4) 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:4
  • 共同引用共同引用:56
  • 點閱點閱:9
期刊論文
1.Deshmukh, S.(2005)。The Effect of Asymmetric Information on Dividend Policy。Quarterly Journal of Business and Economics,44(1/2),107-127。  new window
2.Holder, M. E.、Langrehr, F. W.、Hexter, J. L.(1998)。Dividend Policy Determinants: An Investigation of the Influences of Stakeholder Theory。Financial Management,27(3),73-82。  new window
3.Healy, Paul M.、Palepu, Krishna G.(1988)。Earnings information conveyed by dividend initiations and omissions。Journal of Financial Economics,21(2),149-175。  new window
4.汪瑞芝、陳明進(20070600)。兩稅合一前後上市公司融資決策之實證研究。交大管理學報,27(1),221-246。new window  延伸查詢new window
5.Poterba, J. M.、Summers, L. H.(1984)。New Evidence that Taxes Affect the Valuation of Dividends。The Journal of Finance,39(5),1397-1415。  new window
6.DeAngelo, Harry、DeAngelo, Linda(1990)。Dividend policy and financial distress: An empirical investigation of troubled NYSE firms。Journal of Finance,45(5),1415-1431。  new window
7.Ayers, B. C.、Cloyd, C. B.、Robinson, J. R.(2002)。The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993。The Accounting Review,77(4),933-947。  new window
8.孫梅瑞、陳憲民(20050900)。臺灣上市公司股利政策趨勢與公司特性之研究。企業管理學報,66,77-100。new window  延伸查詢new window
9.Farrar, D. E.、Selwyn, L. L.(1967)。Taxes, Corporate Financial Policy and Return to Investors。National Tax Journal,20(4),444-454。  new window
10.Lloyd, W. P.、Jahera, J. S. Jr.、Page, D. E.(1985)。Agency Costs and Dividend-Payout Ratios。Quarterly Journal of Business & Economics,24(3),19-29。  new window
11.Kalay, Avner(1982)。Stockholder-Bondholder Conflict and Dividend Constraints。Journal of Financial Economics,10(2),211-233。  new window
12.Jensen, Gerald R.、Solberg, Donald P.、Zorn, Thomas S.(1992)。Simultaneous Determination of Insider Ownership, Debt and Dividend Policies。Journal of Financial and Quantitative Analysis,27(2),247-263。  new window
13.Fama, E. F.、Babiak, H.(1968)。Dividend policy: an empirical analysis。Journal of American Statistical Association,63(324),1132-1161。  new window
14.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
15.馬孝璿(19991100)。兩稅合一對上市上櫃公司股利政策影響之探討。財稅研究,31(6),134-158。new window  延伸查詢new window
16.Benartzi, S.、Michaely, R.、Thaler, R. H.(1997)。Do Changes in Dividends Signal the Future or the Past?。The Journal of Finance,52(3),1007-1034。  new window
17.Crutchley, C. E.、Hansen, R. S.(1989)。A test of the agency theory of managerial ownership, corporate leverage, and corporate dividends。Financial Management,18(4),36-46。  new window
18.陳正芳(20130300)。營利事業所得稅稅率調降對公司股利政策之影響。臺灣銀行季刊,64(1),84-99。new window  延伸查詢new window
19.Wang, C. F.、Guo, Y.(2011)。Do dividend tax cuts lead firms to increase dividends: Evidence from China。China Journal of Accounting Research,4(4),197-209。  new window
20.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
21.Jensen, M. C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeover。American Economic Review,76(2),323-329。  new window
22.Mitton, T.(2004)。Corporate governance and dividend policy in emerging markets。Emerging Markets Review,5(4),409-426。  new window
23.Rozeff, Michael S.(1982)。Growth, beta and agency costs as determinants of dividend payout ratios。Journal of Financial Research,5(3),249-259。  new window
24.Adedeji, A.(1998)。Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK?。Journal of Business Finance & Accounting,25(9/10),1127-1155。  new window
25.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
26.王蘭芬、張仲岳、林谷峰(20151100)。採用IFRS轉換期間雙軌財務資訊對股利政策之影響。當代會計,16(2),113-143。new window  延伸查詢new window
27.Dhaliwal, D.、Li, O. Z.、Trezevant, R.(2003)。Is a Dividend Tax Penalty Incorporated into the Return on a Firm's Common Stock。Journal of Accounting and Economics,35(2),155-178。  new window
28.Miller, M. H.、Scholes, M. S.(1978)。Dividend and Taxes。Journal of Financial Economics,20(1/2),293-315。  new window
29.Smith, C. W.、Warner, J. B.(1979)。On Financial Contracting: An Analysis of Bond Covenants。Journal of Financial Economics,7(2),117-161。  new window
30.Gordon, Myron J.(1963)。Optimal investment and financing policy。The Journal of Finance,18(2),264-272。  new window
31.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
32.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
33.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
34.黃瑞靜、徐守德、廖四郎(20010400)。兩稅合一對公司價值、股利政策與資本結構之影響--動態資本結構模型之應用與臺灣產業的實証研究。管理評論,20(2),55-86。new window  延伸查詢new window
35.Goldstein, Robert S.、Ju, Nengjiu、Leland, Hayne E.(2001)。An Ebit-Based Model of Dynamic Capital Structure。Journal of Business,74(4),483-512。  new window
36.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
37.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review,48(3),261-297。  new window
38.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  new window
39.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
40.Miller, M. H.、Rock, K.(1985)。Dividend Policy under Asymmetric Information。The Journal of Finance,40(4),1031-1051。  new window
會議論文
1.Chang, C.、Huang, C.(2009)。A Study of the Relationship between Shareholder Deductible Amount and Investor's Investment Preference。International Symposium of Finance and Accounting in Asia。  new window
研究報告
1.羅光達、羅時萬、單珮玲(2014)。我國兩稅合一制度現況檢討與未來改革方向。  延伸查詢new window
學位論文
1.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
2.鄧佳文(2012)。營利事業所得稅調降對公司股利政策之影響(碩士論文)。國立成功大學。  延伸查詢new window
 
 
 
 
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