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Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis
16 references·1 citing·41 second hop
Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis (2003)Are shareholder dividend taxes on corpora…The share price effects of dividend taxes and tax imputation credits (2001)The share price effects of di…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Empirical tax research in accounting (2001)Empirical tax research in acc…The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications (2000)The Ohlson Model: Contributio…Scale and Scale Effects in Market-Based Accounting Research (2000)Scale and Scale Effects in Ma…Capital Gains and Dividend Taxes in Firm Valuation: Evidence of Triple Taxation (2000)Capital Gains and Dividend Ta…Use of R2 in accounting research: measuring changes in value relevance over the last four decades (1999)Use of R2 in accounting resea…Dividend Taxation in Firm Valuation: New Evidence (1999)Dividend Taxation in Firm Val…A Test of the Theory of Tax Clienteles for Dividend Policies (1999)A Test of the Theory of Tax C…Implicit Taxes in High Dividend Yield Stocks (1998)Implicit Taxes in High Divide…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Earnings information conveyed by dividend initiations and omissions (1988)Earnings information conveyed…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Dividend Policy under Asymmetric Information (1985)Dividend Policy under Asymmet…Marginal Stockholder Tax Rates and the Clientele Effect (1970)Marginal Stockholder Tax Rate…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …Fundamentals of shareholder tax capitalization (2006)Fundamentals of shareholder t…An Empirical Evaluation of Accounting Income Numbers (1968)Price Reactions to Dividend Initiations and Omissions: Overreaction or Drift? (1995)Detecting abnormal operating performance: The empirical power and specification of test statistics (1996)Capital markets research in accounting (2001)The Investment, Financing, and Valuation of the Corporation (1963)The effect of personal taxes and dividends on capital asset prices (1979)A Theory of Dividends Based on Tax Clienteles (2000)Exchange Rates and Fundamentals (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Behavior of Stock-Market Prices (1965)The Pricing of Options and Corporate Liabilities (1973)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Efficient Capital Markets: II (1991)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Conservatism in Accounting Part I: Explanations and Implications (2003)The financial reporting environment: Review of the recent literature (2010)A critique of the asset pricing theory's tests Part I: On past and potential testability of the theory (1977)Industry costs of equity (1997)An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components (2006)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)THE IMPACT OF ESG FACTORS ON MARKET VALUE OF COMPANIES FROM TRAVEL AND TOURISM INDUSTRY (2019)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Changes in the value-relevance of earnings and book values over the past forty years (1997)Have Financial Statements Lost Their Relevance? (1999)Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Determinants of corporate borrowing (1977)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1985Dividend Policy under Asymmetric Information3,459 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2001Empirical tax research in accounting956 cited
  • 1970Marginal Stockholder Tax Rates and the Clientele Effect892 cited
  • 1988Earnings information conveyed by dividend initiations and omissions828 cited
  • 1999Use of R2 in accounting research: measuring changes in value relevance over the last four decades734 cited
  • 2000The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications324 cited
  • 1999A Test of the Theory of Tax Clienteles for Dividend Policies164 cited
  • 1998Implicit Taxes in High Dividend Yield Stocks109 cited
  • 1999Dividend Taxation in Firm Valuation: New Evidence101 cited
  • 2000Capital Gains and Dividend Taxes in Firm Valuation: Evidence of Triple Taxation99 cited
  • 2001The share price effects of dividend taxes and tax imputation credits

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77 cited
  • 2000Scale and Scale Effects in Market-Based Accounting Research76 cited
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    • 2006Fundamentals of shareholder tax capitalization31 cited