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Title:	房地合一稅制對企業股價之影響
Authors:	黃冠儒
Contributors:	許崇源黃冠儒
Keywords:	房地合一事件研究法
Date:	2016
Issue Date:	2016-07-01 14:56:29 (UTC+8)
Abstract:	本研究希望透過事件研究法及營建業、水泥業、鋼鐵業等股價報酬率來觀察自2014年6月6日中研院所提出稅賦改革報告書後，建議本國不動產稅制應進行改革，到後來財政部召開第一次不動產稅制改革座談會後，便開始積極地推行房地合一政策之實施，是否有影響證券交易市場之趨勢，進而分析對於本國經濟是否有造成衝擊。另外，本研究亦藉實證之結果探討房地合一改革，在尚未實施前，台灣證券市場已對此政策未來之預期結果如何反應在股價波動之上，並希望能藉此對未來房地合一階段性改革當中有所貢獻。
Reference:	杜美勳、郭重附、游奕恬，2015，房地合一實價課稅之研析，經濟研究，第15期:223-249。沈中華、李建然，2010，事件研究法-財務與會計研究實證必備，台北：華泰文化。林世銘、陳明進、蔡文俊，2000，土地增值稅政策對股市之影響，當代會計第1卷第1期：1-18。洪東煒，2012，各國不動產稅制的比較，台灣地區房地產年鑑。徐俊賢、莊簥安，2016，房地合一課稅重點解析，會計研究月刊，第363期(2月)：88-91。許崇源、俞洪昭、洪盈斌及戚務君，2000，兩稅合一制度對公司屬性與股票報酬關聯性之影響，會計評論，第32期:81-101。蔡坤芳，1996，事件研究法論－以台灣股票市場日資料為例，國立中央大學財務管理研究所碩士論文。 Bownan, R. G.1983. Understanding and conducting event studies. Journal of Business Finance of Accounting 10.:561-584. Binder,J.J.1985. On the use of the multivariate regression model in event studies. Journal of Accounting Research 23:370-383. Brenner,M.1977 .The effect of model misspecification on tests of the efficient market hypotheses. Journal of Finance 32:57-66. Beaver,W.H..1968.The information content of annual earnings announcements. Journal of Accounting Research 6:67-92. Ball, R. and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6:159-178. Fama, E. F., L. Fisher, M.Jensen and R. Roll.1969. The adjustment of stock prices to new information. International Economic Review 10:1-21. Grant, E. B. 1980. Market implication of differential anounts of interim information. Journal of Accounting Research 18:255-268. Henderson, G. B.Jr. 1990. Problems and solutions in conducting event studies. Journal of Risk & Insurance 57:282-306. Kalay, A. and U.1985. Loewenstein, predictable events and excess returns. Journal of Financial Economics 14:423-450. McNichols, M., and J. G. Manegold. 1983. The effect of the information environment on the relationship between financial disclosure and security price variability. Journal of Accounting and Economics 5:49-74. Pattel,J.M.1979. The API and the design of experiments. Journal of Accounting Research 17:528-549. Pattel,J.M. and M. A. Wolfson. 1979. Anticipated information releases reflected in call option prices. Journal of Accounting and Economics 1:117-140. Pattel,J.M. and M. A. Wolfson. 1981. The ex ante and ex post price effects of quarterly earnings announcements reflected on option and stock prices. Journal of Accounting Research 19:434-458.
Description:	碩士國立政治大學會計學系 103353116
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0103353116
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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