兩稅合一前後公司特性對除息、除權影響之研究

碩士 === 國立臺北大學 === 會計學系 === 90 === This research investigates whether the Cumulative Abnormal Return (CAR) before ex-dividend and ex-right date is different before and after the integration of individual and corporate income taxes. The main purpose of this research is to examine if the corporate char...

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Bibliographic Details
Main Author: 李士忠
Other Authors: 張仲岳
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/28285169141703885337