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來源資料
頁籤選單縮合
題名 | 兩稅合一制度對公司屬性與股票報酬關聯性之影響=The Effects of Integration of Individual and Corporate Taxes on the Associations between Firm's Characteristics and Stock Returns |
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作者 | 許崇源; 俞洪昭; 洪盈斌; 戚務君; Hsu, Chun-yuan; Yu, Hung-chao; Hung, Yin-bing; Chi, Wuh-jiun; |
期刊 | 會計評論 |
出版日期 | 20000400 |
卷期 | 32 2000.04[民89.04] |
頁次 | 頁81-101 |
分類號 | 567.21 |
語文 | chi |
關鍵詞 | 兩稅合一; 有效稅率; 股東個人邊際稅率; 盈餘保留率; Integration of individual and corporate taxes; Effective tax rate; Individual stockholder's marginal tax rate; Eamings retention rate; |