Dividend taxation in firm valuation: New evidence

被引：30
|
作者：
Harris, TS [1 ]
Kemsley, D [1 ]
机构：
[1] Columbia Univ, New York, NY 10027 USA
来源：
JOURNAL OF ACCOUNTING RESEARCH | 1999年 / 37卷 / 02期
关键词：
D O I：
10.2307/2491410
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
[No abstract available]
引用
收藏
页码：275 / 291
页数：17
相关论文
共 50 条
  • [1] Dividend taxes and firm valuation: New evidence
    Auerbach, Alan J.
    Hassett, Kevin A.
    AMERICAN ECONOMIC REVIEW, 2006, 96 (02): : 119 - 123
  • [2] Capital gains and dividend taxes in firm valuation: Evidence of triple taxation
    Collins, JH
    Kemsley, D
    ACCOUNTING REVIEW, 2000, 75 (04): : 405 - 427
  • [3] FIRM DIVIDEND POLICY AND TAXATION
    JONES, C
    ECONOMIC RECORD, 1991, : 84 - 96
  • [4] Dividend Smoothing and Firm Valuation
    Brockman, Paul
    Hanousek, Jan
    Tresl, Jiri
    Unlu, Emre
    JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 2022, 57 (04) : 1621 - 1647
  • [5] Effects of dividend tax and signaling on firm valuation: Evidence from taxable stock dividend announcements
    Kuo, Nan-Ting
    Lee, Cheng-Few
    PACIFIC-BASIN FINANCE JOURNAL, 2013, 25 : 157 - 180
  • [6] Dividend and Corporate Taxation in an Agency Model of the Firm
    Chetty, Raj
    Saez, Emmanuel
    AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY, 2010, 2 (03) : 1 - 31
  • [7] New evidence of the impact of dividend taxation and on the identity of the marginal investor
    Bell, L
    Jenkinson, T
    JOURNAL OF FINANCE, 2002, 57 (03): : 1321 - 1346
  • [8] Firm valuation with state dependent COD taxation
    Fischer, Max
    Krause, Marko
    Lahmann, Alexander
    Stimper, Franziska
    QUARTERLY REVIEW OF ECONOMICS AND FINANCE, 2022, 84 : 550 - 561
  • [9] Dividend taxes and firm valuation: a re-examination
    Hanlon, M
    Myers, JN
    Shevlin, T
    JOURNAL OF ACCOUNTING & ECONOMICS, 2003, 35 (02): : 119 - 153
  • [10] ON THE TRADITIONAL AND NEW VIEWS OF DIVIDEND TAXATION
    ZODROW, GR
    NATIONAL TAX JOURNAL, 1991, 44 (04) : 497 - 509
12345