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題名:大法官解釋對金融業股價及成交量之影響--以釋字693號為例
書刊名:會計評論
作者:簡銀瑩 引用關係黃士洲 引用關係林世銘 引用關係
作者(外文):Chien, Yin-yingHuang, Shih-chouLin, Suming
出版日期:2018
卷期:67
頁次:頁123-154
主題關鍵詞:大法官解釋稅務訴訟司法治理Constitutional interpretationTax litigationJudicial governance
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(0) 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:0
  • 共同引用共同引用:31
  • 點閱點閱:12
期刊論文
1.Biddle, G. C.、Lindahl, F. W.(1982)。Stock price reactions to LIFO adoptions: The association between excess returns and LIFO tax savings。Journal of Accounting Research,20(2),551-588。  new window
2.Keown, Arthur J.、Pinkerton, John M.(1981)。Merger Announcements and Insider Trading Activity: An Empirical Investigation。Journal of Finance,36,855-869。  new window
3.Firth, M.、Rui, O. M.、Wu, W.(2011)。The effects of political connections and state ownership on corporate litigation in China。Journal of Law and Economics,54(3),573-607。  new window
4.潘大可、呂淑真、詹亞穎(20060310)。權證課稅--新內閣應拿出魄力解決。稅務旬刊,1960,7-9。  延伸查詢new window
5.Agarwal, M.、Singh, H.(2006)。Merger announcements and insider trading activity in India: an empirical investigation。Investment Management and Financial Innovations,3(3),140-154。  new window
6.Betzer, A.、Theissen, E.(2009)。Insider trading and corporate governance: the case of Germany。European Financial Management,15(2),402-429。  new window
7.Bhagat, S.、Umesh, U. N.(1997)。Do trademark infringement lawsuits affect brand value: a stock market perspective。Journal of Market Focused Management,2(2),127-148。  new window
8.Cheng, L. T. W.、Leung, T. Y.(2008)。Is there information content from insider trading activities preceding earnings and dividend announcements in Hong Kong?。Accounting and Finance,48(3),417-437。  new window
9.Huth, W. L.、MacDonald, D. N.(1989)。The impact of antitrust litigation on shareholder return。The Journal of Industrial Economics,37(4),411-426。  new window
10.Karpoff, J. M.、Lee, D.(1991)。Insider trading before new issue announcements。Financial Management,20(1),18-26。  new window
11.Koku, P. S.、Qureshi, A. A.、Akhigbe, A.(2001)。The effects of news on initial corporate lawsuits。Journal of Business Research,53(1),49-55。  new window
12.Bizjak, J. M.、Coles, J. L.(1995)。The Effect of Private Antitrust Litigation on The Stock-market Valuation of the Firm。The American Economic Review,85(3),436-461。  new window
13.Raghu, Santanam、Woo, Wonseok、Mohan, Sriramulu、Rao, Raghav(2008)。Market reaction to patent infringement litigations in the information technology industry。Information Systems Frontiers,10(1),61-75。  new window
14.Karpoff, Jonathan M.、Lott, John R. Jr.(1993)。The Reputational Penalty Firms Bear from Committing Criminal Fraud。The Journal of Law & Economics,36(2),757-802。  new window
15.Lakonishok, Josef、Lev, Baruch(1987)。Stock splits and stock dividends: why, who, and when。Journal of Finance,42(4),913-932。  new window
16.林世銘、陳國泰、張鼎聲(20031200)。兩稅合一後除權除息之租稅規避行為。當代會計,4(2),119-141。new window  延伸查詢new window
17.錢建榮(20130215)。大法官還要逃避生命權與兩公約的挑戰多久?--兼論不受理決議應受公開檢驗。臺灣法學雜誌,218,1-6。  延伸查詢new window
18.Morse, D.(1981)。Price and trading volume reaction surrounding earnings announcements: A closer examination。Journal of Accounting Research,19(2),374-383。  new window
19.Towery, E. M.(2017)。Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from Schedule UTP。The Accounting Review,92(5),201-226。  new window
20.吳信華(20121000)。憲法訴訟綜合研習--釋憲程序的審理:第五講 釋憲案件的審理。月旦法學教室,120,42-52。  延伸查詢new window
21.彭玉樹、林煜恩、楊宜蓁(20151200)。Contagion or Competitive Effect? An Event-Study Approach to Uncover the Impacts of Patent Infringement Litigation Announcement。中山管理評論,23(4),1155-1178。new window  new window
22.Akamah, H.、Hope, O. K.、Thomas, W. B.(2018)。Tax havens and disclosure aggregation。Journal of International Business Studies,49,49-69。  new window
23.Amiram, D.、Owens, E.、Rozenbaum, O.(2016)。Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements。Journal of Accounting and Economics,62(1),121-138。  new window
24.Balakrishnan, K.、Blouin, J.、Guay, W.(2018)。Tax aggressiveness and corporate transparency。The Accounting Review In-Press,2018(Apr.)。  new window
25.Bliss, B. A.、Partnoy, F.、Furchtgott, M.(2018)。Information bundling and securities litigation。Journal of Accounting and Economics,65,61-84。  new window
26.Dyreng, S. D.、Hoopes, J. L.、Wilde, J. H.(2016)。Public pressure and corporate tax behavior。Journal of Accounting Research,54(1),147-186。  new window
27.Fang, V. W.、Huang, A. H.、Wang, W.(2017)。Imperfect accounting and reporting bias。Journal of Accounting Research,55,919-962。  new window
28.Hardin, W. G. III、Liano, K.、Huang, G. C.(2005)。REIT stock splits and market efficiency。The Journal of Real Estate Finance and Economics,30,297-315。  new window
29.Ivarsson, A.、Andersen, M. B.、Johnson, U.、Lindwall, M.(2013)。To adjust or not adjust: Nonparametric effect sizes, confidence intervals, and real-world meaning。Psychology of Sport and Exercise,14,97-102。  new window
30.Keim, D. B.(1983)。Sized-related anomalies and stock return seasonality: Further empirical evidence。Journal of Financial Economics,12,13-32。  new window
31.Leach, L. F.、Henson, R. K.(2007)。The use and impact of adjusted R2 effects in published regression research。Multiple Linear Regression Viewpoints,33,1-11。  new window
32.Li, Q.、Sun, H.、Ong, S. E.(2006)。REIT splits and dividend changes: Tests of signaling and information substitutability。The Journal of Real Estate Finance and Economics,33,127-150。  new window
33.Lin, Mingfeng、Lucas, Henry C.、Shmueli, Galit(2013)。Research commentary-Too big to fail: Large samples and the p-value problem。Information Systems Research,24(4),906-917。  new window
34.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
35.Beaver, William H.(1968)。The Information Content of Annual Earnings Announcements。Journal of Accounting Research,6,67-92。  new window
36.Bamber, L. S.(19870700)。Unexpected earnings, firm size, and trading volume around quarterly earnings announcements。The Accounting Review,62(3),510-532。  new window
37.Kim, Oliver、Verrecchia, Robert E.(1991)。Trading Volume and Price Reactions to Public Announcements。Journal of Accounting Research,29(2),302-321。  new window
38.Fama, Eugene F.、Fisher, Lawrence、Jensen, Michael C.、Roll, Richard J.(1969)。The adjustment of stock prices to new information。International Economic Review,10(1),1-21。  new window
39.張琬喻、陳建宗(20071200)。公司訴訟案最初宣告對股東財富影響。科技管理學刊,12(4),67-100。new window  延伸查詢new window
40.顏信輝、張瑀珊、鄭力尹(20160100)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62,33-74。new window  延伸查詢new window
41.劉毅馨、蔡彥卿(20060100)。月營收宣告期間私有資訊交易之探究。管理與系統,13(1),47-76。new window  延伸查詢new window
研究報告
1.李存修(2004)。證券商發行認購權證之定價策略及各項相關成本分析研究報告。  延伸查詢new window
學位論文
1.簡雪芳(1998)。月營收公告資訊內涵之相關研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
圖書
1.林子傑(2011)。認識大法官解釋的第一本書。臺北:五南圖書出版股份有限公司。  延伸查詢new window
2.張國仁(2011)。家賊難防。臺北:商訊文化事業股份有限公司。  延伸查詢new window
3.Chatfield, C.(1995)。Problem solving: A statistician's guide。Chapman & Hall/CRC。  new window
4.張永明(2010)。國家租稅權之界限。臺北:翰蘆。  延伸查詢new window
5.黃士洲(2011)。實質課稅與納稅人權利保障。臺北:翰蘆圖書出版有限公司。  延伸查詢new window
6.沈中華、李建然(2000)。事件研究法--財務與會計實證研究必備。華泰文化事業公司。  延伸查詢new window
其他
1.蔡志宏(2014)。法官釋憲聲請書,為什麼不公開?,http://talk.ltn.com.tw/article/paper/750233。  延伸查詢new window
 
 
 
 
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