The Impact of Halved Shareholders’ Imputation Tax Credit on Corporate Dividend Policy
碩士 === 國立虎尾科技大學 === 企業管理系經營管理碩士在職專班 === 105 === This study aims to examine the impact of this amendment on corporate dividend policy. Based on 6119 firm-year observations from 2012 to 2015, the empirical results show that corporate tax deduction ratio in 2013（2014） positively（negatively） affects the...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/856cc2 |