| dc.contributor | 會計評論 | |
| dc.creator (作者) | 張嘉文;林佑諮;王炫斌 | |
| dc.creator (作者) | Chang, Chia-Wen;Lin, You-Zi;Wang, Hsuan-Pin | |
| dc.date (日期) | 2026-01 | |
| dc.date.accessioned | 19-Mar-2026 10:39:14 (UTC+8) | - |
| dc.date.available | 19-Mar-2026 10:39:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-Mar-2026 10:39:14 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/162069 | - |
| dc.description.abstract (摘要) | 本文旨在探討營利事業受控外國公司所得之課稅規定（簡稱營利事業CFC制度）對公司股價報酬、海外投資決策及利潤重新配置之影響。本文之研究結果顯示，我國上市櫃公司中境外收益匯回傾向愈低且在營利事業CFC制度實施前有較大之租稅利益者，其在營利事業CFC制度相關事件日之負向市場反應相對較大。其次，本文亦發現租稅利益愈大者，其公司會在營利事業CFC制度實施前一年及當年減少受控外國公司之投資額及利潤，顯示境外匯回股利傾向以及稅負差異是影響公司海外投資及利潤配置之重要因素。 | |
| dc.description.abstract (摘要) | This study investigates the impact of the Controlled Foreign Corporation (CFC) rules on stock returns, foreign investment decisions, and profit reallocation. The empirical results indicate that firms with lower tendencies to repatriate foreign earnings and greater tax benefits exhibit more negative market reactions on event dates related to the implementation of the CFC rules. Furthermore, the study finds that firms with larger tax benefits tend to reduce their investments and profits in controlled foreign corporations in the year preceding and during the implementation of the CFC rules. These findings suggest that the propensity to repatriate foreign dividends and cross- border tax differentials are key factors influencing firms’ foreign investment strategies and profit allocation decisions. | |
| dc.format.extent | 673831 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 會計評論, 82, 91-137 | |
| dc.subject (關鍵詞) | 營利事業CFC制度; 受控外國公司; 投資決策; 利潤重新配置 | |
| dc.subject (關鍵詞) | Controlled Foreign Company Rules; Controlled Foreign Corporation; Investment Decision; Profit Reallocation | |
| dc.title (題名) | 受控外國公司法規對公司股價、投資決策及利潤重新配置之影響 | |
| dc.title (題名) | The Impact of Controlled Foreign Company Rules on Corporate Stock Price, Investment Decision, and Profit Reallocation | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6552/JOAR.202601_(82).0003 | |
| dc.doi.uri (DOI) | http://doi.org/10.6552/JOAR.202601_(82).0003 | |
