The effect of investment tax on cost of equity capital
碩士 === 國立政治大學 === 會計研究所 === 99 === This study uses the empirical model proposed by Dhaliwal, Krull, Li, and Moser (2005) to examine the effect of investment tax on the cost of equity capital. Dhaliwal et al. (2005) used the top statutory tax rates on dividends and capital gains to get the variab...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/59168591051932291303 |