Dividend taxes, investor horizon, and idiosyncratic volatility
Year of publication: |
2021
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Authors: | Li, Oliver Zhen ; Liu, Hang ; Ni, Chenkai |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 3, p. 403-430
|
Subject: | dividend tax | idiosyncratic volatility | investor horizon | individual investors | Dividende | Dividend | Volatilität | Volatility | Anlageverhalten | Behavioural finance | Börsenkurs | Share price | Kapitalertragsteuer | Capital income tax | Portfolio-Management | Portfolio selection |
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