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For more than 50 years, researchers around the world have been searching for a solution to Blacks famous "dividend … "traditional view" of dividend taxation, German decision-makers cut back their dividend payments in response to the reduced …
Persistent link: https://www.econbiz.de/10008906499
Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...
Persistent link: https://www.econbiz.de/10003872091
Vergleich zu einer Dividende vorteilhaft auf die Vermögensposition der Aktionäre auswirkt. Die Abschätzung der quantitativen … period. Prior to that point of time stock owners preferred profit distributions by share repurchase instead of a dividend due … examines the wealth of stock owners when a firm distributes earnings by dividend or share repurchase instead. The results …
Persistent link: https://www.econbiz.de/10010394767
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10003870801
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10012991035
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …-border intra-firm dividend payments of wholly-owned foreign affiliates in the manufacturing sector. Firm-level data from the …
Persistent link: https://www.econbiz.de/10013138452
Persistent link: https://www.econbiz.de/10001402981
Persistent link: https://www.econbiz.de/10001525024
Dividend payments are firm events on a recurring and predictable basis. High returns in the period between announcement …-date and ex-dividend date are the main driver for the so-called dividend month premium, which are positive abnormal returns in … months in which corporations are predicted to issue dividend payments. In our empirical analysis of the German stock market …
Persistent link: https://www.econbiz.de/10012843226
Persistent link: https://www.econbiz.de/10000985692