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| Author: | Siddiqi, M. |
| Title: | An indirect test for dividend relevance |
| Journal: | Journal of Financial Research
1995 : SPRING, VOL. 18:1, p. 89-102 |
| Index terms: | FINANCE RESEARCH DIVIDENDS |
| Language: | eng |
| Abstract: | This paper provides an indirect test of dividend relevance conducted in periods that straddle the tax law changes effected by the Tax Reform Act of 1986. Using the abnormal ex-dividend day return to proxy for the tax penalty of dividends, the author finds a negative relation between changes in this tax penalty and the changes in dividends paid. |
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