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題名:可扣抵稅額減半及富人稅對我國上市櫃公司股利政策之影響--家族企業與非家族企業之差異
書刊名:臺大管理論叢
作者:陳明進張嘉文 引用關係
作者(外文):Chen, Ming-chinChang, Chia-wen
出版日期:2022
卷期:32:1
頁次:頁45-92
主題關鍵詞:可扣抵稅額減半富人稅股利政策Halved imputation tax creditsWealthy taxDividend policy
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:54
  • 點閱點閱:3
期刊論文
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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
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11.Alli, K. L.、Khan, A. Q.、Ramirez, G. G.(1993)。Determinants of corporate dividend policy: a factorial analysis。The Financial Review,28(4),523-547。  new window
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20.Hill, Charles W. L.、Snell, Scott A.(1989)。Effects of Ownership Structure and Control on Corporate Productivity。Academy of Management Journal,32(1),25-46。  new window
21.Elton, Edwin J.、Gruber, Martin J.(1970)。Marginal stockholder tax rates and the clientele effect。Review of Economics and Statistics,52(1),68-74。  new window
22.Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。  new window
23.Shefrin, Hersh M.、Statman, Meir(1984)。Explaining Investor Preference for Cash Dividends。Journal of Financial Economics,13(2),253-282。  new window
24.Easterbrook, Frank Hoover(1984)。Two Agency-Cost Explanations of Dividends。American Economic Review,74(4),650-659。  new window
25.Fama, Eugene F.、French, Kenneth R.(2001)。Disappearing Dividends: Changing Firm Characteristics or Lower Propensity to Pay?。Journal of Financial Economics,60(1),3-43。  new window
26.Grullon, Gustavo、Michaely, Roni(2002)。Dividends, Share Repurchases, and the Substitution Hypothesis。Journal of Finance,57(4),1649-1684。  new window
27.Hu, Aidong、Kumar, Praveen(2004)。Managerial entrenchment and payout policy。Journal of Financial and Quantitative Analysis,39(4),759-790。  new window
28.Dittmar, Amy K.(2000)。Why Do Firms Repurchase Stock?。The Journal of Business,73(3),331-355。  new window
29.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
30.林靖傑、李文智(20160900)。兩稅合一制下調降營利事業所得稅率與股利發放之研究。臺大管理論叢,26(3),35-62。new window  延伸查詢new window
31.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
32.Kiel, Geoffrey C.、Nicholson, Gavin J.(2003)。Board Composition and Corporate Performance: How the Australian Experience Informs Contrasting Theories of Corporate Governance。Corporate Governance: An International Review,11(3),189-205。  new window
33.黃美祝(20190800)。董事連結與企業避稅程度之關聯性。臺大管理論叢,29(2),201-231。new window  延伸查詢new window
34.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
35.Dahlquist, Magnus、Robertsson, Göran(2001)。Direct foreign ownership, institutional investors, and firm characteristics。Journal of Financial Economics,59(3),413-440。  new window
36.Kang, Jun-Koo、Stulz, Rene M.(1997)。Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan。Journal of Financial Economics,46(1),3-28。  new window
37.張嘉文、陳明進、陳宇紳(20160700)。The Effects of Tax Reforms under Imputation Systems on Corporate Foreign Ownership。中華會計學刊,12(1),43-80。new window  延伸查詢new window
38.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
39.Lintner, John(1956)。Distribution of incomes of corporations among dividends, retained earnings, and taxes。American Economic Review,46(2),97-113。  new window
40.Eisenhardt, Kathleen M.(1989)。Agency Theory: An Assessment and Review。The Academy of Management Review,14(1),57-74。  new window
41.Zhang, Haiyan(2008)。Corporate governance and dividend policy: A comparison of Chinese firms listed in Hong Kong and in the mainland。China Economic Review,19(3),437-459。  new window
42.Chang, Chia-Wen、Chen, Ming-Chin、Chen, Vincent Y. S.(2017)。Are corporate tax reductions real benefits under imputation systems?。European Accounting Review,26(2),215-237。  new window
43.Pattenden, Kerry(2006)。Capital structure decisions under classical and imputation tax systems: A natural test for tax effects in Australia。Australian Journal of Management,31(1),67-92。  new window
44.Subramanian, S.(2018)。Stewardship theory of corporate governance and value system: The case of a family-owned business group in India。Indian Journal of Corporate Governance,11(1),88-102。  new window
45.Benjamin, S. J.、Wasiuzzaman, S.、Mokhtarinia, H.、Nejad, N. R.(2016)。Family ownership and dividend payout in Malaysia。International Journal of Managerial Finance,12(3),314-334。  new window
46.Elmagrhi, M. H.、Ntim, C. G.、Crossley, R. M.、Malagila, J. K.、Fosu, S.、Vu, T. V.(2017)。Corporate governance and dividend pay-out policy in UK listed SMEs: The effects of corporate board characteristics。International Journal of Accounting & Information Management,25(4),459-483。  new window
47.Ghasemi, R. S.、Madrakian, H.、Keivani, F. S.(2013)。The relationship between the corporate governance and the stock institutional ownership with the dividend: A case study of Tehran。IOSR Journal of Business and Management,15(2),65-69。  new window
48.Lonie, A. A.、Abeyratna, G.、Power, D. M.、Sinclair, C. D.(1996)。The stock market reaction to dividend announcements: A UK study of complex market signals。Journal of Economic Studies,23(1),32-52。  new window
49.Travlos, N. G.、Trigeorgis, L.、Vafeas, N.(2001)。Shareholder wealth effects of dividend policy changes in an emerging stock market: The case of Cyprus。Multinational Finance Journal,5(2),87-112。  new window
50.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics,95(1),41-61。  new window
51.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
52.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
53.Daily, C. M.、Dollinger, M. J.(1991)。Family firms are different。Review of Business,13(1/2),3-6。  new window
研究報告
1.Asimakopoulos, P.、Lambrinoudakis, C.、Tsangarakis, N.、Tsiritakis, E. D.(2007)。Signaling with mandatory dividends: The case of the Greek stock market。  new window
2.Balachandran, Balasingham(1998)。Dividend reductions and interim effect: UK evidence。  new window
3.Pindado, J.、Requejo, I.、de la Torre, C.(2011)。The effect of family control on the corporate dividend policy: An empirical analysis of the Euro zone。  new window
其他
1.Dalton, Kevin(2014)。Book review: Key concepts in organisation theory,https://doi.org/10.1177/1350507613510833。  new window
 
 
 
 
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