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臺大管理論叢

26

卷第

3

59

2006. The cost of debt and dividend policies of family firms: Empirical evidence

in companies listed in TSE.

Journal of Management & Systems

, 13 (2): 153-179.)

張文

、汪瑞芝與林鴻儒,

2008

,未分配盈餘加徵

10%

營利事業所得稅對企業提前

適用財務會計準則公報第

35

號之影響,

會計評論

47

期:

61-88

(Chang,

Wen-Ching, Wang, Jui-Chih, and Lin, Hung-Ru. 2008. The effect of additional

10% surtax on undistributed retained earnings upon the firm’s early adoption of

SFAS No. 35.

International Journal of Accounting Studies

, 47: 61-88.)

陳正芳,

2013

,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

期:

84-99

(Chen, Cheng-Fang. 2013. The impact of income tax rate

reduction on corporate dividend policy.

Bank of Taiwan Quarterly

, 64 (1): 84-99.)

曾玉琦與吳清在,

2009

,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

期:

419-452

(Tseng, Yee-Chy, and Wu, Tsing-Zai C. 2009. The effects

of the integrated income tax system on the corporate capital structure.

Sun Yat-Sen

Management Review

, 17 (2): 419-452.)

經濟日報,

2010

與綠版併案審查、下周可望拍板,營所稅率降至

17%

、逕付二讀

4

24

日,

A6

版。

(Economic Daily News. 2010.

DPP version case review

expected to conclude next week and income tax rate cut to 17% pending second

reading

. April 24: A6.)

鄧佳文,

2012

營利事業所得稅調降對公司股利政策之影響

,國立成功大學會計學系

未出版之碩士論文,台南,台灣。

(Deng, Chia-Wen. 2012.

The effect of income

tax rate reduction on dividend policy

. Unpublished master’s thesis of Department

of Accounting, National Cheng Kung University, Tainan, Taiwan.)

鄭桂蕙,

2005

,庫藏股買回對股利發放之影響,

會計評論

41

期:

77-101

(Cheng,

Kuei-Hui. 2005. The effect of stock repurchases on dividend payouts.

International Journal of Accounting Studies

, 41: 77-101.)

Allen, F., Bernardo, A. E., and Welch, I. 2000. A theory of dividends based on tax clienteles.

The Journal of Finance

, 55 (6): 2499-2536. doi: 10.1111/0022-1082.00298

Alli, K. L., Khan, A. Q., and Ramirez, G. G. 1993. Determinants of corporate dividend

policy: A factorial analysis.

The Financial Review

,

28 (4): 523-547. doi: 10.1111/

j.1540-6288.1993.tb01361.x

Alstadsater, A., and Fjærli, E. 2009. Neutral taxation of shareholder income? Corporate

responses to an announced dividend tax.

International Tax and Public Finance

,

16 (4): 571-604. doi: 10.1007/s10797-009-9107-2

Anderson, D. R., Sweeney, D. J., and Williams, T. A. 1999.

Statistics for Business and