haku: @indexterm corporate earnings / yhteensä: 42
viite: 22 / 42
| Tekijä: | Harris, T. S. Kemsley, D. |
| Otsikko: | Dividend taxation in firm valuation: new evidence |
| Lehti: | Journal of Accounting Research
1999 : AUTUMN, VOL. 37:2, p. 275-291 |
| Asiasana: | Corporate earnings Capital taxation Asset valuation |
| Kieli: | eng |
| Tiivistelmä: | The authors develop a residual-income model showing how taxes on dividends affect the relative valuation of retained earnings versus contributed equity, as well as the value of expected future earnings. |
SCIMA