Shifts in ownership composition and changes in the implied cost of equity capital for dividend and non-dividend stocks following JGTRRA03
Shane R. Stinson, Robert C. Ricketts
| Year of publication: |
2016
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|---|---|
| Authors: | Stinson, Shane R. ; Ricketts, Robert C. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 38.2016, 1, p. 103-124
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| Subject: | asset pricing | capital gains taxes | dividend taxes | implied cost of capital | institutional ownership | Dividende | Dividend | Kapitalkosten | Cost of capital | Kapitalertragsteuer | Capital income tax | CAPM | Eigentümerstruktur | Ownership structure | Institutioneller Investor | Institutional investor | Wertzuwachssteuer | Capital gains tax | Börsenkurs | Share price | Kapitaleinkommen | Capital income |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-51302 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011625873