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THE EMPIRICAL SIGNIFICANCE OF TAX EFFECTS ON THE VALUATION OF DIVIDENDS: THE UK EVIDENCE

1992; Wiley; Volume: 19; Issue: 4 Linguagem: Inglês

10.1111/j.1468-5957.1992.tb00642.x

1468-5957

Alice P.L. Chui, Norman Strong, John Cadle,

Auditing, Earnings Management, Governance

Journal of Business Finance & AccountingVolume 19, Issue 4 p. 515-532 THE EMPIRICAL SIGNIFICANCE OF TAX EFFECTS ON THE VALUATION OF DIVIDENDS: THE UK EVIDENCE Alice Chui, Alice Chui The first and second authors are from the University of Manchester, and the third author is from the University of Birmingham. They would like to thank Denise Osborn, Janette Rutterford and Martin Walker for their valuable comments on previous versions of the paper, and David Ashton for his help in initiating this research. They are also grateful for comments received from participants at the Finance and Market Based Accounting Research Conference, University of Manchester. Part of this research was funded by an award from the Institute of Chartered Accountants in England and Wales.Search for more papers by this authorNorman Strong, Norman Strong The first and second authors are from the University of Manchester, and the third author is from the University of Birmingham. They would like to thank Denise Osborn, Janette Rutterford and Martin Walker for their valuable comments on previous versions of the paper, and David Ashton for his help in initiating this research. They are also grateful for comments received from participants at the Finance and Market Based Accounting Research Conference, University of Manchester. Part of this research was funded by an award from the Institute of Chartered Accountants in England and Wales.Search for more papers by this authorJohn Cadle, John Cadle The first and second authors are from the University of Manchester, and the third author is from the University of Birmingham. They would like to thank Denise Osborn, Janette Rutterford and Martin Walker for their valuable comments on previous versions of the paper, and David Ashton for his help in initiating this research. They are also grateful for comments received from participants at the Finance and Market Based Accounting Research Conference, University of Manchester. Part of this research was funded by an award from the Institute of Chartered Accountants in England and Wales.Search for more papers by this author Alice Chui, Alice Chui The first and second authors are from the University of Manchester, and the third author is from the University of Birmingham. They would like to thank Denise Osborn, Janette Rutterford and Martin Walker for their valuable comments on previous versions of the paper, and David Ashton for his help in initiating this research. They are also grateful for comments received from participants at the Finance and Market Based Accounting Research Conference, University of Manchester. Part of this research was funded by an award from the Institute of Chartered Accountants in England and Wales.Search for more papers by this authorNorman Strong, Norman Strong The first and second authors are from the University of Manchester, and the third author is from the University of Birmingham. They would like to thank Denise Osborn, Janette Rutterford and Martin Walker for their valuable comments on previous versions of the paper, and David Ashton for his help in initiating this research. They are also grateful for comments received from participants at the Finance and Market Based Accounting Research Conference, University of Manchester. Part of this research was funded by an award from the Institute of Chartered Accountants in England and Wales.Search for more papers by this authorJohn Cadle, John Cadle The first and second authors are from the University of Manchester, and the third author is from the University of Birmingham. They would like to thank Denise Osborn, Janette Rutterford and Martin Walker for their valuable comments on previous versions of the paper, and David Ashton for his help in initiating this research. They are also grateful for comments received from participants at the Finance and Market Based Accounting Research Conference, University of Manchester. Part of this research was funded by an award from the Institute of Chartered Accountants in England and Wales.Search for more papers by this author First published: June 1992 https://doi.org/10.1111/j.1468-5957.1992.tb00642.xCitations: 7AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume19, Issue4June 1992Pages 515-532 RelatedInformation