Matches in SemOpenAlex for { <https://semopenalex.org/work/W2031866843> ?p ?o ?g. }
- W2031866843 endingPage "153" @default.
- W2031866843 startingPage "119" @default.
- W2031866843 abstract "Harris and Kemsley (J. Account. Res. (1999) 275) suggest that shareholder-level dividend taxes on retained earnings are fully impounded into stock prices at the top statutory rate. Harris and Kemsley base their empirical tests on Ohlson (Contemp. Account. Res. (1995) 661) with the addition of dividend taxes. We analyze Harris and Kemsley's extended Ohlson model and evidence. We show that the model, tests, and results in Harris and Kemsley are non-diagnostic regarding dividend tax capitalization." @default.
- W2031866843 created "2016-06-24" @default.
- W2031866843 creator A5004635037 @default.
- W2031866843 creator A5017290385 @default.
- W2031866843 creator A5088871399 @default.
- W2031866843 date "2003-06-01" @default.
- W2031866843 modified "2023-10-02" @default.
- W2031866843 title "Dividend taxes and firm valuation:" @default.
- W2031866843 cites W1555468227 @default.
- W2031866843 cites W1596347046 @default.
- W2031866843 cites W1830719945 @default.
- W2031866843 cites W1967872601 @default.
- W2031866843 cites W1978206521 @default.
- W2031866843 cites W1990420615 @default.
- W2031866843 cites W1992631171 @default.
- W2031866843 cites W1995834279 @default.
- W2031866843 cites W1997575896 @default.
- W2031866843 cites W2003644932 @default.
- W2031866843 cites W2009989271 @default.
- W2031866843 cites W2011960651 @default.
- W2031866843 cites W2014983392 @default.
- W2031866843 cites W2034446748 @default.
- W2031866843 cites W2040354841 @default.
- W2031866843 cites W2053426470 @default.
- W2031866843 cites W2056311210 @default.
- W2031866843 cites W2061421591 @default.
- W2031866843 cites W2061981691 @default.
- W2031866843 cites W2062907079 @default.
- W2031866843 cites W2067294622 @default.
- W2031866843 cites W2071681097 @default.
- W2031866843 cites W2079344287 @default.
- W2031866843 cites W2088957698 @default.
- W2031866843 cites W2090758019 @default.
- W2031866843 cites W2095992834 @default.
- W2031866843 cites W2097025272 @default.
- W2031866843 cites W2101365736 @default.
- W2031866843 cites W2128915726 @default.
- W2031866843 cites W2130392613 @default.
- W2031866843 cites W2159297510 @default.
- W2031866843 cites W2164059525 @default.
- W2031866843 cites W2201127587 @default.
- W2031866843 cites W2325547720 @default.
- W2031866843 cites W2331653251 @default.
- W2031866843 cites W3121395634 @default.
- W2031866843 cites W3121456122 @default.
- W2031866843 cites W3122068856 @default.
- W2031866843 cites W3122239177 @default.
- W2031866843 cites W3123812776 @default.
- W2031866843 cites W3123906439 @default.
- W2031866843 cites W3124028559 @default.
- W2031866843 cites W3124114405 @default.
- W2031866843 cites W3124235295 @default.
- W2031866843 cites W3124641893 @default.
- W2031866843 cites W3125187303 @default.
- W2031866843 cites W3125685482 @default.
- W2031866843 cites W3125838763 @default.
- W2031866843 cites W3125963526 @default.
- W2031866843 cites W3126289917 @default.
- W2031866843 cites W4231281959 @default.
- W2031866843 cites W71113477 @default.
- W2031866843 cites W89385478 @default.
- W2031866843 doi "https://doi.org/10.1016/s0165-4101(03)00016-8" @default.
- W2031866843 hasPublicationYear "2003" @default.
- W2031866843 type Work @default.
- W2031866843 sameAs 2031866843 @default.
- W2031866843 citedByCount "51" @default.
- W2031866843 countsByYear W20318668432013 @default.
- W2031866843 countsByYear W20318668432014 @default.
- W2031866843 countsByYear W20318668432016 @default.
- W2031866843 countsByYear W20318668432017 @default.
- W2031866843 countsByYear W20318668432019 @default.
- W2031866843 countsByYear W20318668432020 @default.
- W2031866843 countsByYear W20318668432021 @default.
- W2031866843 countsByYear W20318668432022 @default.
- W2031866843 countsByYear W20318668432023 @default.
- W2031866843 crossrefType "journal-article" @default.
- W2031866843 hasAuthorship W2031866843A5004635037 @default.
- W2031866843 hasAuthorship W2031866843A5017290385 @default.
- W2031866843 hasAuthorship W2031866843A5088871399 @default.
- W2031866843 hasConcept C100001284 @default.
- W2031866843 hasConcept C10138342 @default.
- W2031866843 hasConcept C106159729 @default.
- W2031866843 hasConcept C116168712 @default.
- W2031866843 hasConcept C120757647 @default.
- W2031866843 hasConcept C121955636 @default.
- W2031866843 hasConcept C125889939 @default.
- W2031866843 hasConcept C138885662 @default.
- W2031866843 hasConcept C139447083 @default.
- W2031866843 hasConcept C149782125 @default.
- W2031866843 hasConcept C162324750 @default.
- W2031866843 hasConcept C172008318 @default.
- W2031866843 hasConcept C184530449 @default.
- W2031866843 hasConcept C186027771 @default.
- W2031866843 hasConcept C2779137862 @default.
- W2031866843 hasConcept C2781426361 @default.
- W2031866843 hasConcept C39389867 @default.
- W2031866843 hasConcept C41895202 @default.
- W2031866843 hasConcept C551662922 @default.