Matches in SemOpenAlex for { <https://semopenalex.org/work/W256300917> ?p ?o ?g. }
- W256300917 startingPage "61" @default.
- W256300917 abstract "Consistent with the recommendation of Hanlon, Myers, and Shevlin (2002), we provide a short-window analysis of the dividend capitalization hypothesis in order to reduce the influence of confounding factors. Among the alternative environments, we select earnings releases due to a well-developed literature and the availability of specific controls. Our analysis suggests that the asso ciation between announcement returns and yield is conditioned on whether investors perceive the earnings announcement to be good news or bad in terms of both unexpected earnings and other information. With regard to either good or bad news announcements, tax considerations imply muted announcement period reactions as dividend yield increases. Consistent with this hypothesis, we document less revaluation when yields are high and a greater reaction to the information when yields are low." @default.
- W256300917 created "2016-06-24" @default.
- W256300917 creator A5021956566 @default.
- W256300917 creator A5031823808 @default.
- W256300917 creator A5048122699 @default.
- W256300917 creator A5078284760 @default.
- W256300917 date "2010-01-01" @default.
- W256300917 modified "2023-09-24" @default.
- W256300917 title "Shareholder-Level Capitalization of Dividend Taxes: Additional Evidence from Earnings Announcement Period Returns" @default.
- W256300917 cites W1508526429 @default.
- W256300917 cites W1546993880 @default.
- W256300917 cites W1551622374 @default.
- W256300917 cites W1552003787 @default.
- W256300917 cites W1553427706 @default.
- W256300917 cites W1582164009 @default.
- W256300917 cites W1584950101 @default.
- W256300917 cites W1586795009 @default.
- W256300917 cites W1965614987 @default.
- W256300917 cites W1974078466 @default.
- W256300917 cites W1983131287 @default.
- W256300917 cites W1990420615 @default.
- W256300917 cites W1992631171 @default.
- W256300917 cites W2003469605 @default.
- W256300917 cites W2003644932 @default.
- W256300917 cites W2005452036 @default.
- W256300917 cites W2009989271 @default.
- W256300917 cites W2015716299 @default.
- W256300917 cites W2024935505 @default.
- W256300917 cites W2049212272 @default.
- W256300917 cites W2056311210 @default.
- W256300917 cites W2067294622 @default.
- W256300917 cites W2080022913 @default.
- W256300917 cites W2088957698 @default.
- W256300917 cites W2090758019 @default.
- W256300917 cites W2096226179 @default.
- W256300917 cites W2112912270 @default.
- W256300917 cites W2123343520 @default.
- W256300917 cites W2124597406 @default.
- W256300917 cites W2153524047 @default.
- W256300917 cites W2163701147 @default.
- W256300917 cites W2323331210 @default.
- W256300917 cites W2331653251 @default.
- W256300917 cites W2602737734 @default.
- W256300917 cites W2890598649 @default.
- W256300917 cites W3121825198 @default.
- W256300917 cites W3123812776 @default.
- W256300917 cites W3123906439 @default.
- W256300917 cites W3124000183 @default.
- W256300917 cites W3124641893 @default.
- W256300917 cites W3124659470 @default.
- W256300917 cites W3125963526 @default.
- W256300917 cites W2486523187 @default.
- W256300917 hasPublicationYear "2010" @default.
- W256300917 type Work @default.
- W256300917 sameAs 256300917 @default.
- W256300917 citedByCount "0" @default.
- W256300917 crossrefType "journal-article" @default.
- W256300917 hasAuthorship W256300917A5021956566 @default.
- W256300917 hasAuthorship W256300917A5031823808 @default.
- W256300917 hasAuthorship W256300917A5048122699 @default.
- W256300917 hasAuthorship W256300917A5078284760 @default.
- W256300917 hasConcept C10138342 @default.
- W256300917 hasConcept C106159729 @default.
- W256300917 hasConcept C116168712 @default.
- W256300917 hasConcept C120757647 @default.
- W256300917 hasConcept C121955636 @default.
- W256300917 hasConcept C134121241 @default.
- W256300917 hasConcept C138885662 @default.
- W256300917 hasConcept C149782125 @default.
- W256300917 hasConcept C162324750 @default.
- W256300917 hasConcept C182306322 @default.
- W256300917 hasConcept C184530449 @default.
- W256300917 hasConcept C191897082 @default.
- W256300917 hasConcept C192562407 @default.
- W256300917 hasConcept C2779137862 @default.
- W256300917 hasConcept C2781426361 @default.
- W256300917 hasConcept C39389867 @default.
- W256300917 hasConcept C41895202 @default.
- W256300917 hasConcept C556758197 @default.
- W256300917 hasConcept C59399099 @default.
- W256300917 hasConceptScore W256300917C10138342 @default.
- W256300917 hasConceptScore W256300917C106159729 @default.
- W256300917 hasConceptScore W256300917C116168712 @default.
- W256300917 hasConceptScore W256300917C120757647 @default.
- W256300917 hasConceptScore W256300917C121955636 @default.
- W256300917 hasConceptScore W256300917C134121241 @default.
- W256300917 hasConceptScore W256300917C138885662 @default.
- W256300917 hasConceptScore W256300917C149782125 @default.
- W256300917 hasConceptScore W256300917C162324750 @default.
- W256300917 hasConceptScore W256300917C182306322 @default.
- W256300917 hasConceptScore W256300917C184530449 @default.
- W256300917 hasConceptScore W256300917C191897082 @default.
- W256300917 hasConceptScore W256300917C192562407 @default.
- W256300917 hasConceptScore W256300917C2779137862 @default.
- W256300917 hasConceptScore W256300917C2781426361 @default.
- W256300917 hasConceptScore W256300917C39389867 @default.
- W256300917 hasConceptScore W256300917C41895202 @default.
- W256300917 hasConceptScore W256300917C556758197 @default.
- W256300917 hasConceptScore W256300917C59399099 @default.