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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。
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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: | [會計學系] 學位論文
|
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