股东对留存收益的股息税是否计入股票价格?额外的证据与分析

Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis

Journal of Accounting & Economics · 2003
被引 40
人大 AFT50UTD24ABS 4*
公司金融税收与公司财务资产定价实证金融