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The Effects of Halved Imputation Tax Credits and Wealthy Tax on the Dividend Policies of Listed Companies:
A Comparative Study of Family and Non-Family Firms in Taiwan
Author Biography
Ming-Chin Chen
Ming-Chin Chen is a Professor of Department of Accounting of National Chengchi
University. His research areas include tax accounting, financial accounting, intellectual
capital, and corporate governance. His research papers have been published in European
Accounting Review, Asia-Pacific Journal of Accounting and Economic, Review of
Quantitative Finance and Accounting, Journal of International Accounting, Auditing and
Taxation, Journal of Contemporary Accounting and Economics, Journal of Intellectual
Capital, NTU Management Review, Taiwan Accounting Review, Journal of Contemporary
Accounting, Journal of Management and Business Research, Chiao Da Mangement
Review, Academia Economic Papers, Management Review, International Journal of
Accounting Studies, Review of Securities and Futures Markets, Asia Pacific Management
Review, and Review of Accounting and Auditing Studies.
*Chia-Wen Chang
Chia-Wen Chang is an Associate Professor in the Department of Accounting,
Tamkang University. The research interest of Chia-Wen Chang includes tax accounting
and financial accounting. Her research works have been published in European Accounting
Review, Asia-Pacific Journal of Accounting and Economic, Review of Quantitative
Finance and Accounting, NTU Management Review, Taiwan Accounting Review, and
Journal of Management and Systems.
*E-mail: chiawen@mail.tku.edu.tw
We are grateful to the editors and two anonymous reviewers for valuable comments. We also
acknowledge financial support from Ministry of Science and Technology, Taiwan (MOST 106-2410-H-
130-020).
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