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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85149
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85149


    Title: 兩稅合一制度下「股東可扣抵稅額」於企業評價之角色-Ohlson模型之應用
    The Role of Imputation Credits Disclosure to Firms’ Valuation after the Integration of Individual and Corporate Taxes— An Application of the Ohlson Model
    Authors: 張青霞
    Chang, Ching-Hsia
    Contributors: 俞洪昭
    Yu, Hung-Chao
    張青霞
    Chang, Ching-Hsia
    Keywords: 兩稅合一
    股東可扣抵稅額
    附註揭露
    價值攸關性
    Ohlson模型
    異常盈餘
    其他資訊
    公司規模
    Integration of Individual and Corporate Taxes
    Imputation Credits
    Footnote Disclosuers
    Value Relevance
    Ohlson`s Model
    abcdrmal earnings
    other information
    firm size
    Date: 2001
    Issue Date: 2016-04-15 16:10:34 (UTC+8)
    Abstract: 依據財務會計理論,附註揭露為整體財務報表的一部份,其目的在提供投資人進行企業評價時所需之攸關資訊。兩稅合一制度實施後,不僅使稅賦型態轉變,會計原則中也新增附註揭露股東可扣抵稅額之規定,因此提供了驗證資本市場與財務報表揭露的機會,本研究即針對股東可扣抵稅揭露是否具有價值攸關性進行測試。
    According to modern accouning theory, footnote disclosures are an intergrated part of the overall financial statements. The purpose of footnote disclosures is to provide value-relevant information in assisting investors’ valuation process. After Taiwan’s 1998 Tax Reform, which intergrates the individual and corporate taxes, the current GAAP requires a footnote disclosure of imputation credits (IC). This provides a good chance to test how Taiwan’s stock market reacts to such disclosuer. The main purpose of this study is to examine the value relevance of IC disclosure to investors’ equity valuation.
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001362
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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