search query: @indexterm DIVIDEND POLICY / total: 136
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| Author: | Chang, O.H. Nichols, D.R. |
| Title: | Tax incentives and capital structures: the case of the dividend reinvestment plan |
| Journal: | Journal of Accounting Research
1992 : SPRING, VOL. 30:1, p. 109-125 |
| Index terms: | TAXATION DIVIDEND POLICY SHARE PRICES |
| Language: | eng |
| Abstract: | Review on the impact of US tax legislation creating tax deferral for dividend reinvestment plans (DRPs) of qualifying utility companies. Tax breaks for DRPs. Model and hypotheses. Share price reaction. Event periods. Tests. Share participation and external financing. Cost of capital and leverage. Seven Tables illustrate the study. |
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