The Impact of Tax Reform on Dividend Policy and Capital Reduction - Evidence from Halved Imputation Credit
碩士 === 南臺科技大學 === 會計資訊系 === 106 === This article explores the impact of the halved imputation credit on the dividend policy and exams the impact of the blockholder ownership on the cash-refunding capital after the tax reform. First, this article found that the firm would reduce the dividend payment...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/88wh9a |