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題名:股東可扣抵稅額減半規定對公司現金股利政策之影響:從所有權結構來探討
書刊名:中原企管評論
作者:李德冠黃雅婷黃朝信陳計良
作者(外文):Lee, Te-kuanHuang, Ya-tingHuang, Chao-hsinChen, Chi-liang
出版日期:2019
卷期:17:2
頁次:頁43-71
主題關鍵詞:股東可扣抵稅額減半現金股利外國機構投資人持股比例股權集中度控制權與現金流量權偏離程度Halved tax credit policyCash dividendsForeign institutional ownershipConcentration ownershipControl-cash flow right deviation
原始連結:連回原系統網址new window
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  • 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:77
  • 點閱點閱:7
期刊論文
1.蕭朝興、陳馨蕙、黃俊凱(20110400)。臺灣機構投資人動態持股偏好之探討。管理學報,28(2),97-126。new window  延伸查詢new window
2.DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(2000)。Special Dividends and the Evolution of Dividend Signaling。Journal of Financial Economics,57(3),309-354。  new window
3.Mougoué, M.、Rao, R. P.(2003)。The Information Signaling Hypothesis of Dividends: Evidence from Cointegration and Causality Tests。Journal of Business Finance and Accounting,30(3/4),441-478。  new window
4.Huang, Y.、Chen, A.、Kao, L.(2012)。Corporate Governance in Taiwan: The Nonmonotonic Relationship between Family Ownership and Dividend Policy。Asia Pacific Journal of Management,29(1),39-58。  new window
5.Carney, M.、Gedajlovic, E.(2002)。The Coupling of Ownership and Control and the Allocation of Financial Resources: Evidence from Hong Kong。Journal of Management Studies,39(1),123-146。  new window
6.Abeyratna, G.、Lonie, A. A.、Sinclair, C. D.、Power, D. M.(1996)。The influence of company financial performance on the interpretation of dividend and earnings signals: A study of accounting and market based data。British Accounting Review,28(3),229-247。  new window
7.Ooi, J. L. T.(2001)。Dividend Payout Characteristics of U.K. Property Companies。Journal of Real Estate Portfolio Management,7(2),133-142。  new window
8.林松宏、黃瑞靜(20070600)。受稅率影響之異常財務盈餘與公司價值之關係。中山管理評論,15(2),393-431。new window  延伸查詢new window
9.Amoako-Adu, Ben(1983)。Corporate valuation and personal taxes: Extension and application to Canada。The Financial Review,18(4),281-291。  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.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
12.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
13.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
14.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
15.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
16.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
17.Grinstein, Y.、Michaely, R.(2005)。Institutional holdings and payout policy。The Journal of Finance,60(3),1389-1426。  new window
18.Pattenden, Kerry、Twite, Garry(2008)。Taxes and dividend policy under alternative tax regimes。Journal of Corporate Finance,14(1),1-16。  new window
19.Allen, F.、Bernardo, A. E.、Welch, I.(2000)。A Theory of Dividends based on Tax Clienteles。The Journal of Finance,55(6),2499-2536。  new window
20.Chae, J.、Kim, S.、Lee, E. J.(2009)。How Corporate Governance Affects Payout Policy under Agency Problems and External Financing Constraints。Journal of Banking & Finance,33(11),2093-2101。  new window
21.Mitton, T.(2004)。Corporate governance and dividend policy in emerging markets。Emerging Markets Review,5(4),409-426。  new window
22.Julio, B.、Ikenberry, D. L.(2004)。Reappearing Dividends。Journal of Applied Corporate Finance,16(4),89-100。  new window
23.Miller, Merton H.、Rock, Kevin(1985)。Dividend policy under asymmetric information。The Journal of Finance,40(4),1031-1051。  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.倪衍森、廖容岑(20060400)。家庭企業負債代理成本及股利政策之研究--以臺灣上市公司為例。管理與系統,13(2),153-179。new window  延伸查詢new window
26.Chan, Chin-horng、Lin, Ming-hsun(20170900)。Imputation Tax System, Dividend Payout, and Investor Behavior: Evidence from the Taiwan Stock Exchange。Asia Pacific Management Review,22(3),146-158。new window  new window
27.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
28.Faccio, Mara、Lang, Larry H. P.、Young, Leslie(2001)。Dividends and expropriation。American Economic Review,91(1),54-78。  new window
29.Kallapur, Sanjay、Trombley, Mark A.(1999)。The Association between Investment Opportunity Set Proxies and Realized Growth。Journal of Business Finance and Accounting,26(3/4),505-519。  new window
30.Setia-Atmaja, L.、Tanewski, G. A.、Skully, M.(2009)。The role of dividends, debt and board structure in the governance of family controlled firms。Journal of Business Finance and Accounting,36(7/8),863-898。  new window
31.王蘭芬、張仲岳、楊麗菊(20170900)。股東可扣抵稅額減半對股利政策之影響。輔仁管理評論,24(3),1-44。new window  延伸查詢new window
32.邱士豪、余俊憲、王怡心(20170300)。稅制改變對股利政策之影響--以可扣抵稅額減半為例。財稅研究,46(2),31-51。new window  延伸查詢new window
33.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
34.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
35.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
36.林穎芬、黃麗津、陳思源(20121200)。經理人薪酬、公司治理與現金股利政策。中山管理評論,20(4),1213-1251。new window  延伸查詢new window
37.Baker, H. K.、Chang, B.、Dutta, S.、Saadi, S.(2012)。Why firms do not pay dividends: The Canadian experience。Journal of Business Finance and Accounting,39(9/10),1330-1356。  new window
38.Amiram, D.、Frank, M. M.(2016)。Foreign Portfolio Investment and Shareholder Dividend Taxes。The Accounting Review,91(3),717-740。  new window
39.Brav, A.、Graham, J. R.、Harvey, C. R.、Michaely, R.(2008)。The Effect of the May 2003 Dividend Tax Cut on Corporate Dividend Policy: Empirical and Survey Evidence。National Tax Journal,61(3),381-396。  new window
40.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
41.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
42.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
會議論文
1.李德冠、柯承恩(2008)。探索公司治理的監督能力--來自公司現金股利發放的證據1-20。  延伸查詢new window
2.何金巡、孫克難、林世(2002)。兩稅合一對投資、產出及稅收影響之總體經濟計量分析--台灣的實證。第三屆全國實證經濟學論文研討會。暨南大學。  延伸查詢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
2.Claessens, S.(1993)。Equity Portfolio Investment in Developing Countries: A Literature Survey。Washington, D. C.:World Bank。  new window
圖書
1.Berle, A. A. Jr.、Means, G. C.(1932)。The modern corporation and private property。New York:Commerce Clearing House。  new window
2.Megginson, W. L.(1997)。Corporate finance theory。London:Addison-Wesley。  new window
 
 
 
 
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