劉啟群2006-07-262018-06-292006-07-262018-06-292001http://ntur.lib.ntu.edu.tw//handle/246246/18392本研究目的係分析臺灣1997 年稅率調降對銀行系 統風險之影響 ,理論上,所得稅稅率越高銀行系統 風險越低,相反的,臺灣1997 年所得稅稅率調降, 將導致銀行系統風險之提高.實證結果與理論之預 測相符,1998 年後臺灣銀行系統風險顯著提高The purpose of this study is to examine how 1997 Taiwan Tax Reform can be employed to evaluate change of firm systematic risk. It has been shown in prior literature that firm risk depends on a combination of many firm characteristics such as production technology, product market, and sources of funds. We show that the tax rate change in 1997, both in theory and empirical results, leads to higher systematic risk in Taiwan banking industry.application/pdf110879 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所系統風險systematic riskreporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18392/1/892416H002066.pdf