The effects of imputed tax credit system on equity valuation

博士 === 國立臺灣大學 === 會計學研究所 === 90 === Abstract The implementation of the full imputation tax credit system did impose great impacts on capital market and company policies. The tax reform and particular regulation force us to review how the new tax system affects the traditional equity valu...

Full description

Bibliographic Details
Main Authors: Hui-Shan Chang, 張慧珊
Other Authors: 蔡彥卿
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/19413462715246678097