The Impact of Removing Restriction of Capital Surplusfor Distributing Cash Dividend on Stock Returns
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === The Company Act used to prohibit the capital surplus from distributing cash dividends in order to protect creditor’s right. However, the restriction limits the flexibility of corporate dividend policy. Since many companies have accumulated substantial capital...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65743032545086154522 |