Insider ownership and dividend policy in an imputation tax environment
Year of publication: |
2019
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Authors: | Balachandran, Balasingham ; Khan, Arifur ; Mather, Paul ; Theobald, Michael |
Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 54.2019, p. 153-167
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Subject: | Agency costs | Insider ownership | Imputation tax system | Franked dividend | Unfranked dividend | Institutional ownership | Dividende | Dividend | Eigentümerstruktur | Ownership structure | Kapitalertragsteuer | Capital income tax | Prinzipal-Agent-Theorie | Agency theory | Institutioneller Investor | Institutional investor | Ausschüttungspolitik | Payout policy | Körperschaftsteuer | Corporate income tax | Steuersystem | Tax system |
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