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    Title: 我國上市公司公積配股顧客效應之研究
    Authors: 林吟山
    Contributors: 陳錦烽
    林吟山
    Keywords: 公積配股
    盈餘配股
    兩稅合一
    董監持股率
    Date: 2000
    Issue Date: 2016-03-31 14:19:08 (UTC+8)
    Abstract: 本論文係探討,在兩稅合一施實前後,投資人對兩種無償配股的偏好程度。根據實證的結果,本研究獲得下列結論:
    Reference: 一、中文部分
    尤彥卿,民國85年,「股票股利宣告效果及其資訊內涵之研究」,國立政治大學企業管理研究所未出版碩士論文。
    江淑玲,民國87年,「我國上市公司股利政策之研究」,國立政治大學會計學研究所未出版博士論文。
    李存修,「股票股利為及現金增資之除權與股價行為:理論與實證」,臺大管理論叢,第2期,民國80年6月,頁1-40。
    李存修,「股票股利除權交易日之稅後異常報酬與比價心理假說之實證研究」,臺大管理論叢,第五期,民國83年2月,頁41-60。
    李建然,民國80年,「台灣上市公司股票股利與股票價格變動關係之研究」,國立政治大學會計研究所未出版碩士論文。
    賴源河,民國85年,證券管理法規,增修訂版,台北市。
    顏月珠,民國80年,商用統計學,修訂第七版。
    周文賢,多變量統計分析:SAS/STAT使用方法,待出版書稿。
    劉志勇,民國83年,「臺灣股票上市公司無償配股動機之現場實地研究」,國立成功大學會計學研究所未出版碩士論文。
    黃慶堂、張文惠,「股利宣告的資訊內涵差異性之探討,證券市場發展季刊,民國84年1月,第25期,頁27-61。
    陳舒怡,民國86年,「上市公司發放現金股利與無償配股問題之研究」,東吳大學會計學研究所未出版碩士論文。
    張慶文,民國86年,「現金股利與無償增資配股之決策選擇與其資訊內涵差異之研究」,國立政治大學會計學研究所未出版碩士論文。
    黃桂榮,民國87年,「企業特性與交易市場對股票股利資訊內涵影響程度之研究」,國立政治大學會計學研究所未出版碩士論文。
    洪盈斌,民國88年,「兩稅合一事件對我國上市公司股價影響之研究」,國立政治大學會計學研究所未出版碩士論文。
    二、英文部分
    Aharony, J. and A.Dontoh.,1994, “Regular Dividend announcements and Future Unexpected Earnings: An Empirical Analysis,” Financial Review, 29(1), February , 125-151.
    Akerlof, G., 1979, “The market for “Lemons” Quality, Uncertainty and the Market Mechanism,” Quarterly Journal of Economics, 84,488-500.
    Allen, J. M., and S. Israel, 1986, “Country and Industry Influence on Dividend Policy: Evidence From Japan and The U.S.A., “ Journal of Business & Accounting, Autumn, 366.
    Banker, R. D., S. Das, and S. M. Dater, 1993, “Complementary of Prior Accounting Information: The Case of Stock Dividend Announcement,” The Accounting Review, 68, 28-47.
    Bar-Yosef, S. and L. Huffman, 1986, “The Information Content of Dividends: A Signalling Approach,” Journal of Financial and Quantitative Analysis, 21, 47-58.
    Christie, W. G., 1994, “Are Dividend Omissions Truly the Cruelest Cut of All?,” Journal of Financial and Quantitative Analysis, 29(3), September, 459-480.
    Crutchley, C. E., and R. S. Hansen, 1989, “A Test of the Agency Theory of Managerial Ownership, Corporate Leverage, and Corporate Dividends,“ Financial Management, Winter, 36-46.
    Easterbrook, F. H., 1984, ”Two Agency-Cost Explanations of Dividends,” American Economic Review, September, 288-307.
    Freeman, R., 1987, “The Association between accounting earnings and security returns for large and small firms,” Journal of Accounting and Economics, July,195-228.
    Henderson S., and J. Goodwin, 1992, “The Case Against Asset Revaluations,” Abacus, ”, March.
    Jensen, G. R. and J. M. Johnson, 1995, “The Dynamics of Corporate Dividend Reductions,” Financial Management, 24, Winter, 31-51.
    John, K. and J.Williams,1985, “Dividends, Dilution, and Taxes: A Signaling Equilibrium,” Journal of Finance, 40(4), September, 1053-1070.
    Lakonishok, J. and B. Lev, 1987, “Stock Split, and Stock Dividends: Why, Who, and When,” Journal of Finance, 42, 913-932.
    Lang, L. H. P. and R. H. Litzenberger, 1989, “Dividend Announcements: Cash Flow Signaling vs. Free Cash Flow Hypothesis,” Journal of Financial Economics, 24(1), Septempber, 181-192.
    McNichols, M. and A. Dravid, 1990, “Stock Splits and Signaling, Journal of Financial Economics, July:857-878.
    Miller, Merton and Franco Modigliani, 1961, “Dividend Policy, Growth and the Valuation of shares,” Journal of Business, 34, 411-433.
    Millier, M. and K. Rock, 1985, “Dividend Policy under Asymmetric Information,” Journal of Finance, 40(4), September, 1031-1051.
    Miller, M. and M. Scholes, 1978, “Dividends and Taxes,” Journal of Financial Economics, 6(4), December., 333-364.
    Ofer, A. and D. R. Siegel, 1987, “Corporate Financial Policy, Information, and Market Expectations: An empirical Investigation of Dividends,” Journal of Finance 43(2), September, 889-911.
    Peterson, C. A., 1992, “Financial Signaling with Stock Splits and Stock Dividends,” Ph.D. Dissertation, University of Arkansas.
    Riley, J.1979 “Information equilibrium,” Econometrica, March, 331-359.
    Williams, J., 1988, “Efficient Signalling with Dividends, Investment, and Stock Repurchases,” Journal of Finance, 43(3), July, 737-747.
    Wilson, R.1985, “Multi-dimensional Signalling,” Economic Letters, 19, 1, 17-21.
    Woolridge, J., 1983, “Stock dividends as Signals,” Journal of Financial Research 6, 1-12.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002002162
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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