Value relevance of profit available for dividend
Year of publication: |
2010
|
---|---|
Authors: | Okuda, Shin'ya ; Sakaue, Manabu ; Shiiba, Atsushi |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 17.2010, 1, p. 41-56
|
Subject: | Dividende | Dividend | Kapitalertragsteuer | Capital income tax | Steuerinzidenz | Tax incidence | Prinzipal-Agent-Theorie | Agency theory | Japan |
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