haku: @author Siddiqi, M. / yhteensä: 10
viite: 10 / 10
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| Tekijä: | Siddiqi, M. |
| Otsikko: | An indirect test for dividend relevance |
| Lehti: | Journal of Financial Research
1995 : SPRING, VOL. 18:1, p. 89-102 |
| Asiasana: | FINANCE RESEARCH DIVIDENDS |
| Kieli: | eng |
| Tiivistelmä: | 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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