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題名:股利課稅新制對企業股利發放與資本結構之影響
書刊名:財稅研究
作者:楊智宇
出版日期:2021
卷期:50:4
頁次:頁114-139
主題關鍵詞:所得稅股利發放資本結構
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:36
  • 點閱點閱:5
期刊論文
1.曾玉琦、吳清在(20090600)。兩稅合一制度對企業資本結構影響之研究。中山管理評論,17(2),419-452。new window  延伸查詢new window
2.Papaioannou, George J.、Savarese, Craig M.(1994)。Corporate Dividend Policy Response to the Tax Reform Act of 1986。Financial Management,23(1),56-63。  new window
3.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
4.Easterbrook, F. H.(1984)。Two Agency-Costs Explanations of Dividends。American Economic Review,74,650-659。  new window
5.Twite, Garry(2001)。Capital Structure Choices and Taxes: Evidence from the Australian Dividend Imputation Tax System。International Review of Finance,2(4),217-234。  new window
6.Frank, Murray Z.、Goyal, Vidhan K.(2009)。Capital Structure Decisions: Which Factors Are Reliably Important?。Financial Management,38(1),1-37。  new window
7.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
8.Farrar, D. E.、Selwyn, L. L.(1967)。Taxes, Corporate Financial Policy and Return to Investors。National Tax Journal,20(4),444-454。  new window
9.Adedeji, A.(1998)。Does the Pecking Order Hypothesis Explain the Dividend Payout Ratios of Firms in the UK?。Journal of Business Finance and Accounting,25,1127-1155。  new window
10.Dhaliwal, Dan S.、Erickson, Merle、Trezevant, Robert(1999)。A Test of the Theory of Tax Clienteles for Dividend Policies。National Tax Journal,52(2),179-194。  new window
11.Scott, J. H. Jr.(1976)。A Theory of Optimal Capital Structure。The Bell Journal of Economics,7(1),33-54。  new window
12.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
13.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
14.Schulman, Craig T.、Thomas, Deborah W.、Sellers, Keith F.、Kennedy, Duane B.(1996)。Effects of Tax Integration and Capital Gains Tax on Corporate Leverage。National Tax Journal,49(1),31-54。  new window
15.Adam, Tim R.、Goyal, Vidhan K.(2008)。The Investment Opportunity Set and Its Proxy Variables。The Journal of Financial Research,31(1),41-63。  new window
16.Gordon, Myron J.(1963)。Optimal investment and financing policy。The Journal of Finance,18(2),264-272。  new window
17.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
18.Titman, Sheridan、Wessels, Roberto(1988)。The determinants of capital structure choice。The Journal of Finance,43(1),1-19。  new window
19.Ang, J. S.、Blackwell, D. W.、Megginson, W. L.(1991)。The Effect of Taxes on the Relative Valuation of Dividends and Capital Gains: Evidence from Dual-Class British Investment Trusts。The Journal of Finance,46,383-413。  new window
20.Ana, Mugoša(2015)。The Determinants of Capital Structure Choice: Evidence from Western Europe。Business and Economic Horizons,11(2),76-95。  new window
21.Duc, H. V.(2014)。Managerial Ownership, Leverage and Dividend Policies: Empirical Evidence from Vietnam's Listed Firms。International Journal of Economics and Finance,6(5),274-284。  new window
22.Ramli, N. M.(2010)。Ownership Structure and Dividend Policy: Evidence from Malaysian Companies。International Review of Business Research Papers,6(1),170-180。  new window
23.DeAngelo, Harry、Masulis, Ronald W.(1980)。Optimal Capital Structure under Corporate and Personal Taxation。Journal of Financial Economics,8(1),3-29。  new window
24.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
25.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
26.Abrutyn, S.、Turner, R. W.(1990)。Taxes and Firms' Dividend Policies: Survey Results。National Tax Journal,43(4),491-496。  new window
學位論文
1.江衍陞(2001)。兩稅合一對我國資訊電子業上市上櫃公司股利政策影響之實證研究(碩士論文)。國立中央大學。  延伸查詢new window
2.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
3.劉明衢(2004)。兩稅合一對公司資本結構決定因素之影響(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Baker, H. K.、Martin, G. S.(2011)。Capital Structure and Corporate Financing Decisions。John Wiley & Sons, Inc.。  new window
 
 
 
 
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