並列摘要
Most of the research on credit risk which has been done in recent years focuses on the calculation of various credit risk determinants such as probability of default, exposure at default, loss given default or maturity. However taxes, namely the taxation of the creditors and their shareholders, were regularly neglected. This article shows the integration of corporate and income taxes into the evaluation of a typical loan. It concludes that taxes have an important influence.
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延伸閱讀
- 曹秀惠（2023）。Tax Risk, Credit Risk and Cost of Debt Capital: The Moderating Effect of Dividend Policy。當代會計，24(1)，61-98。https://doi.org/10.6675/JCA.202305_24(1).05
- 羅聖雅（2009）。The Evaluation and Examination of Credit Risk for the Companies Listed on TSE。創新研發學刊，5(2)，1-17。https://doi.org/10.30080/JIRD.200912.0001
- 簡穗（2010）。Shareholder Rights and Remedies in Close Corporations:Oppression and Stock Valuation〔碩士論文，中原大學〕。華藝線上圖書館。https://doi.org/10.6840/cycu201000066
- Wang, J. H. (2011). Corporate Credit Risk and Structural Credit Models:Management Quality Perspectives [master's thesis, National Taiwan University]. Airiti Library. https://doi.org/10.6342/NTU.2011.10294
- Lin, Y. L. (2010). Credit Portfolio Risk Management with Heavy-Tailed Risk Factors [master's thesis, National Tsing Hua University]. Airiti Library. https://doi.org/10.6843/NTHU.2010.00351