연구동향 분석

주주지분의 가치평가와 배당소득세효과 :배당정책과 조세특성의 영향

이화진 2004년

논문상세정보
    • 저자 이화진
    • 제어번호 104001634
    • 학술지명 회계·세무와 감사 연구
    • 권호사항 Vol. 40 No. - [ 2004 ]
    • 발행처 한국공인회계사회
    • 발행처 URL http://www.kicpa.or.kr
    • 자료유형 학술저널
    • 수록면 999999999-999999999
    • 언어 -
    • 출판년도 2004
    • 등재정보 KCI등재
    • 판매처
    유사주제 논문( 0)
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' 주주지분의 가치평가와 배당소득세효과 :배당정책과 조세특성의 영향' 의 참고문헌

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  • 지분구조와 배당소득세의 주가영향에 관한 연구
    20 2 - [2003]
  • 주주단계의 세금이 주식가치평가에 미치는 영향
    29 1 57-87 [2004]
  • 조세효과와 배당락일의 주가행태
    24 1 1-28 [1996]
  • 자본이득세와 배당소득세가 주가평가에 미치는 영향에 관한 실증연구
    - [2001]
  • 배당소득세와 기업가치간의 관계 재검토
    28 4 255-284 [2003]
  • 배당세와 기업가치
    28 1 33-47 [2003]
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  • Toward an Implied Cost of Capital
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  • The share price effects of dividend taxes and tax imputation credits
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  • Relative Valuation roles of Equity book value and Net income as a function of Financial Health
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    35 155-178 [2003]
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  • Fundamentals of Shareholder Tax Capitalization : Working Paper
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  • Ex-Day Behavior : Tax or Short-Term Trading Effects
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  • Empirical Tax Research in Accounting
    31 321-387 [2001]
  • Earnings, book values, and dividends in equity valuation
    11 661-687 [1995]
  • Dividend taxation in firm valuation : New evidence
    37 275-292 [1999]
  • Dividend Tax Capitalization: Further Thoughts, Comments and Responses to Michelle Hanlon, James Myers, and Terry Shevlin : Working paper
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  • Dividend Tax Capitalization : Questions answers, and directions for future research : Working paper
    - [2001]
  • Dividend Tax Capitalization : Clarifications and Responses to Recent Challenges : Working paper
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  • Divestiture structure and tax attributes : Evidence from the Omnibus Budget Reconciliation Act of 1993
    22 - [2000]
  • Determinants of corporate borrowing Journal of Financial Economics
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  • Capitalization of capital gains taxes : eivdence from stock price reactions to the 1997 rate reduction
    76 69-85 [2000]
  • Capital gain taxes and dividend taxes in firm valuation : Evidence of triple taxation
    75 405-427 [2000]
  • Are Shareholder Dividend taxes on corporate Retained Earnings Impounded in Equity Prices?
    35 179-200 [2003]
  • A test of the theory of tax clienteles for dividend policies
    52 2 179-194 [1999]