頁籤選單縮合
題名 | 股東可扣抵稅額減半規定對公司現金股利政策之影響:從所有權結構來探討=The Impact of Halved Shareholder Tax Credit Regulation on Corporate Cash Dividends Policy: Investigation from Ownership Structure Perspective |
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作者 | 李德冠; 黃雅婷; 黃朝信; 陳計良; Lee, Te-kuan; Huang, Ya-ting; Huang, Chao-hsin; Chen, Chi-liang; |
期刊 | 中原企管評論 |
出版日期 | 20191000 |
卷期 | 17:2 2019.10[民108.10] |
頁次 | 頁43-71 |
分類號 | 553.97 |
語文 | chi |
關鍵詞 | 股東可扣抵稅額減半; 現金股利; 外國機構投資人持股比例; 股權集中度; 控制權與現金流量權偏離程度; Halved tax credit policy; Cash dividends; Foreign institutional ownership; Concentration ownership; Control-cash flow right deviation; |