search query: @freeterm Dividend tax / total: 1
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| Author: | Hanlon, M. Myers, J. N. Shevlin, T. |
| Title: | Dividend taxes and firm valuation: a re-examination |
| Journal: | Journal of Accounting & Economics
2003 : JUN, VOL. 35:2, p. 119-153 |
| Index terms: | Asset valuation Capital taxation |
| Freeterms: | Dividend tax |
| Language: | eng |
| Abstract: | The authors analyze Harris and Kemsley's (J. Account. Res. 1999) extended Ohlsons model and evidence (Contemp. Account Res. 1995). They show that the model, tests, and results in Harris and Kemsley are nondiagnostic regarding dividend tax capitalization. |
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