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Examining the Impact of the 1986 Tax Reform Act on Corporate Dividend Policy: A New Methodology
16 references·3 citing·45 second hop
Examining the Impact of the 1986 Tax Reform Act on Corporate Dividend Policy: A New Methodology (1999)Examining the Impact of the 1986 Tax Refo…The Cash Flow/Investment Relationship: Evidence from U.S. Manufacturing Firms (1994)The Cash Flow/Investment Rela…An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry (1993)An Empirical Investigation of…EFFECTS OF AGENCY AND TRANSACTION COSTS ON DIVIDEND PAYOUT RATIOS: FURTHER EVIDENCE OF THE AGENCY‐TRANSACTION COST HYPOTHESIS (1992)EFFECTS OF AGENCY AND TRANSAC…Debt, Liquidity Constraints, and Corporate Investment: Evidence from Panel Data (1992)Debt, Liquidity Constraints, …A Theoretical Review and Empirical Investigation of Employee Trust in Management (1992)A Theoretical Review and Empi…Ex‐Dividend Day Stock Price Behavior: The Case of the 1986 Tax Reform Act* (1991)Ex‐Dividend Day Stock Price B…Shareholder Preferences and Dividend Policy (1990)Shareholder Preferences and D…Dividend clienteles and the information content of dividend changes (1990)Dividend clienteles and the i…Behavioral Rationality in Finance: The Case of Dividends (1986)Behavioral Rationality in Fin…Explaining investor preference for cash dividends (1984)Explaining investor preferenc…GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)GROWTH, BETA AND AGENCY COSTS…Salesforce Performance and Satisfaction as a Function of Individual Difference, Interpersonal, and Situational Factors (1978)Salesforce Performance and Sa…Dividends and taxes (1978)Dividends and taxesThe Dividend Puzzle (1976)The Dividend PuzzleThe effects of dividend yield and dividend policy on common stock prices and returns (1974)The effects of dividend yield…DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria (2017)Ownership Structure and Earni…The dividend policy of firms quoted on the Nigerian stock exchange: An empirical analysis (2009)The dividend policy of firms …Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005* (2008)Anticipating Tax Changes: Evi…Dividend Policy, Growth, and the Valuation of Shares (1961)Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)Asset pricing and the bid-ask spread (1986)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Job Market Signaling (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Some anomalous evidence regarding market efficiency (1978)Efficient Capital Markets: II (1991)Is Information Risk a Determinant of Asset Returns? (2002)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Corporate social responsibility and access to finance (2013)Prospect Theory: An Analysis of Decision under Risk (1979)The Disposition to Sell Winners Too Early and Ride Losers Too Long: Theory and Evidence (1985)Prospect theory: An analysis of decision under risk (1988)Mental accounting matters (1999)Investor Psychology and Asset Pricing (2001)Continuous Auctions and Insider Trading (1985)Large Shareholders and Corporate Control (1986)Dividends, Asymmetric Information, and Agency Conflicts: Evidence from a Comparison of the Dividend Policies of Japanese and U.S. Firms (1998)Taxation and Corporate Financial Policy (2001)Managerial Entrenchment and Payout Policy (2004)Determinants of corporate borrowing (1977)Auditor size and audit quality (1981)Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)The effect of corporate governance elements on corporate social responsibility (CSR) reporting (2010)The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012)The antecedents of self-esteem (1965)Statistical Theories of Mental Test Scores (1969)Role Conflict and Ambiguity in Complex Organizations (1970)Employee Behavior in a Service Environment: A Model and Test of Potential Differences between Men and Women (1998)The Role of Emotional Exhaustion in Sales Force Attitude and Behavior Relationships (1999)The Quality-of-Life (QOL) Research Movement: Past, Present, and Future (2006)Additional evidence on equity ownership and corporate value (1990)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Agency costs of free cash flow, corporate finance, and takeovers (1996)Noise (1986)Financial flexibility and the choice between dividends and stock repurchases (2000)A Catering Theory of Dividends (2004)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)The Capital Structure Puzzle (1984)
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References

  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 1982GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS1,728 cited
  • 1992Debt, Liquidity Constraints, and Corporate Investment: Evidence from Panel Data1,686 cited
  • 1976The Dividend Puzzle1,235 cited
  • 1974The effects of dividend yield and dividend policy on common stock prices and returns1,002 cited
  • 1978Dividends and taxes760 cited
  • 1984Explaining investor preference for cash dividends687 cited
  • 1990Shareholder Preferences and Dividend Policy362 cited
  • 1993An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry358 cited
  • 1978Salesforce Performance and Satisfaction as a Function of Individual Difference, Interpersonal, and Situational Factors319 cited
  • 1990Dividend clienteles and the information content of dividend changes253 cited
  • 1986Behavioral Rationality in Finance: The Case of Dividends252 cited
  • 1994The Cash Flow/Investment Relationship: Evidence from U.S. Manufacturing Firms250 cited
  • 1992A Theoretical Review and Empirical Investigation of Employee Trust in Management244 cited
  • 1991Ex‐Dividend Day Stock Price Behavior: The Case of the 1986 Tax Reform Act*

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214 cited
  • 1992EFFECTS OF AGENCY AND TRANSACTION COSTS ON DIVIDEND PAYOUT RATIOS: FURTHER EVIDENCE OF THE AGENCY‐TRANSACTION COST HYPOTHESIS99 cited
  • Cited by

    • 2009The dividend policy of firms quoted on the Nigerian stock exchange: An empirical analysis30 cited
    • 2008Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005*29 cited
    • 2017Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria25 cited