-
平成28年・29年度税制改正で導入された株式報酬の決定要因
Invited
高橋隆幸, 野間幹晴, 成川旦人, 岩井菜々美
産業經理
83
(
3
)
15
-
26
2023.10
-
The Effect of Taxes on Corporate Defined Benefit Pension Plan Asset Allocation
Takayuki Takahashi, Mikiharu Noma, Makoto Okagawa
Accounting
202
(
2
)
82
-
95
2022.8
-
The effects of tax reforms on social and entertainment expenses
TAKAHASHI Takayuki, NOMA Mikiharu, SATO Hironobu
Accounting
200
(
1
)
82
-
93
2021.7
-
The relation between of property-liability insurers' loss reserve and tax status
TAKAHASHI Takayuki, NOMA Mikiharu, UEHARA Mari
Accounting
195
(
6
)
99
-
113
2019.6
-
The effect of local thin-capitalization tax rules on controlled foreign corporations' catital structure: Evidence from Japanese multinationals
TAKAHASHI Takayuki, NOMA Mikiharu, NAKANO Takeshi
Accounting
193
(
3
)
80
-
93
2018.3
-
The relation between firm's tax status and choice of stock option type ―The introduction of nonqualified stock option deduction by the Tax Reform Act of 2006―
TAKAHASHI Takayuki, NOMA Mikiharu, SAKAI Yoshiki
Accounting
192
(
3
)
95
-
109
2017.9
-
Tax Credit/Detection and Tax Expenditure : Empirical Study of the Economic Effects of Public Benefit Corporations
Reviewed
TAKAHASHI Takayuki, NOMA Mikiharu, KUROKI Makoto, YAHATA Nobuhiro
Government Auditing Review the Journal of the Board of Audit
55
(
55
)
79
-
96
2017.3
-
The effect of taxes on controlled foreign corporations' capital structure
TAKAHASHI Takayuki, NAKANO Takeshi
The Bulletin of Yokohama City University Social Science
68
(
3
)
47
-
59
2017.3
-
Determinants of prepaid pension cost and firm's value
TAKAHASHI Takayuki, NOMA Mikiharu
Tax Accounting Research
27
(
27
)
205
-
211
2016.7
-
Examining the tax exempt rule of devidends from foreign subsidiaries
TAKAHASHI Takayuki, NOMA Mikiharu, SAKAI Naoki
Accounting
190
(
1
)
81
-
93
2016.7
-
Empirical analyses of international income shifting in Japanese multinational corporations
TAKAHASHI Takayuki, NOMA Mikiharu, SUGA Hiroki
Accounting
187
(
6
)
100
-
112
2015.6
-
Examing impacts of the tax exempt dividends system on repatriations from foreign subsidiary
TAKAHASHI Takayuki, SAKAI Naoki
The Bulletin of Yokohama City University Social Science
66
(
1
)
17
-
31
2015.3
-
Effect of corporate income taxes on defined-benefit pension plan contributions by Japanese corporations: Empirical test by marginal tax rates
TAKAHASHI Takayuki, NOMA Mikiharu
Accounting
186
(
2
)
179
-
192
2014.8
-
The effect of Japanese taxation system on dividend policy and share prices: Evidence from real estate investment trusts
TAKAHASHI Takayuki, NOMA Mikiharu, YAMADA Masahiro
Tax Accounting Research
25
(
25
)
225
-
231
2014.7
-
Do cross-country differences in corporate tax rates affect management of Japanese multinational corporations? -Empirical analyses of foreign subsidiaries data set-
TAKAHASHI Takayuki, SUGA Hiroki
The Bulletin of Yokohama City University Social Science
64
(
2
)
45
-
58
2013.2
-
:
TAKAHASHI Takayuki
Taxation Business Review
60
(
3
)
120
-
127
2012.3
-
The determinants to adopt the profit-linked salary to executive officers: Response to the tax reform of 2006 by Japanese corporations
TAKAHASHI Takayuki, NOMA Mikiharu
Accounting
180
(
5
)
100
-
115
2011.11
-
The effect of taxes on the structure of aquisitions
TAKAHASHI Takayuki, NOMA Mikiharu
Accounting
178
(
4
)
107
-
123
2010.10
-
:
TAKAHASHI Takayuki
ZEIKEITSUSHIN
59
(
10
)
159
-
164
2004.8
