一、國外文獻
1. Ayers, B.C., C.B. Cloyd and J.R. Robinson, 2002. “The effect of shareholder-level dividend taxes on stock prices: Evidence from the revenue reconciliation act of 1993”, The Accounting Review 77, 933-947
2. Barclay, Michael J., 1987. “Dividends, Taxes and common stock prices: The ex-dividend day behavior of common stock prices before the income tax”, Journal of Financial Economics 19, 31-44
3. Bartholdy, J. and K. Brown, 1999. “Ex-dividend Day Pricing in New Zealand”,Accounting and Finance 39, 111-129
4. Bhardwaj, R. K. and L. D. Brooks, 1999. “Further Evidence on Dividend Yields and the Ex-dividend Day Stock Price Effect”, The Journal of Financial Research Vol.22, No. 4, Winter, 503-514
5. Campbell,J.A., and W. Beranek, 1955. “Stock Price Behavior on Ex-dividend dates”, Journal of Finance 10, 425-429
6. Dan Dhaliwal and Oliver Zhen Li, 2006. “Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume”, The Journal of Finance, Vol 61 No1,463-490
7. Eades, K. P. Hess and H. Kim. ,1984. “On Interpreting security returns during the Ex-dividend period” , Journal of Financial Economics, 3-35
8. Elton, E., and M. Gruber, 1970. “Marginal Stockholder Tax Rates and Clientele Effect”, Review of Economics and Statistic 52 (February), 68-74
9. Elton, Edwin J., Martin J. Gruber and Christopher R. Blake, 2002. “Marginal stockholder tax effects and ex-dividend day behavior-thirty-two years later”, American Finance Association 2004 Meetings. 3-17
10. Frank, M. and R. Jagannathan, 1998. “Why do stock price drop by less than the value of the dividend? Evidence from a country without taxes” ,Journal of Financial Economics 47,161-188
11. Kalay, A. ,1982. “The Ex-Dividend Day Behavior of Stock Prices: A Re-Examination of the Clientele Effect”, Journal of Finance 37:1059-1070
12. Kalay, A. ,1984. “The Ex-Dividend Day Behavior of Stock Prices: A Re-Examination of the Clientele Effect.” Reply. Journal of Finance 39:557-563
13. Lakonishok, J, and T. Vermaelen, 1986. “Tax-induced trading around ex-dividend behavior” ,Journal of Finance Economics 16,287-319
14. Lasfer, M. Ameziane, 1995. “Ex-day behavior: Tax or short-term trading effects”, The Journal of Finance 50, 875-897
15. Lasfer, M. A. ,1996. “Taxes and Dividend: The UK evidence” Journal of Banking and finance 20, 455-472
16. Michaely,R. ,1991. “Ex-dividend Day Stock Price Behavior: The Case of the 1986 Tax Reform Act” , Journal of Finance 46, 845-859
17. Miller, M., and F. Modigliani. ,1961. “Dividend Policy, Growth and the Valuation of shares”, Journal of Business 34 (October), 411-433
18. Poterba, J. M. and L. H. Summers, 1984. “New evidence that taxes affect the valuationof dividends”, The Journal of Finance 39, 1397-1415
二、國內文獻
1. 王雪花,1994,股票股利與股價關聯性之研究,台灣大學會計學研究所碩士論文。2. 李存修,1994,股票股利除權交易日之稅超額報酬與比價心理假說之實證,台大管理論叢,第五卷第一期,41-61。
3. 林炯州崟陳怡之,1990,台灣地區上市股票填息現象之研究-租稅效應與顧客效應之實證,管理科學報,第七卷第一期,49-68。
4. 陳昭銘,1994,「除息(權)日前後股票市場之交易行為」,政治大學企業管理研究所碩士論文。5. 陳春山,1998,證券發行實務精華,五南,127-130。
6. 黃世青,1997,除息日與除權日之股價行為與套利機會研究,國立台灣大學會計研究所未出版碩士論文。
7. 楊世芳,1988,「除息(權)日股價行為-台灣股票市場之實證研究」,工業技術學院工程技術研究所碩士論文。