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~isPartOf:"Journal of banking & finance"
~subject:"Capital gains tax"
~subject:"Earnings management"
~subject:"Wertzuwachssteuer"
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Capital gains tax
Earnings management
Wertzuwachssteuer
Gewinn
70
Profit
70
Börsenkurs
25
Share price
25
Bank
20
Capital income
20
Kapitaleinkommen
20
Ankündigungseffekt
19
Announcement effect
19
Profitability
16
Rentabilität
16
Anlageverhalten
13
Behavioural finance
13
Theorie
13
Theory
13
USA
12
United States
12
Accounting policy
10
Bilanzpolitik
10
Earnings announcement
10
Dividend
9
Dividende
9
Estimation
9
Forecasting model
9
Gewinnprognose
9
Prognoseverfahren
9
Schätzung
9
Financial analysis
8
Finanzanalyse
8
Volatility
6
Volatilität
6
Capital income tax
5
Competition
5
Forecast
5
Kapitalertragsteuer
5
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13
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Klein, Peter
2
Al-Yahyaee, Khamis Hamed
1
Amoako-Adu, Ben
1
Balboa, Marina
1
Bornemann, Sven
1
Bouwman, Christa H. S.
1
Brealey, Richard A.
1
Chan, Konan
1
Du, Qianqian
1
Fedenia, Mark
1
Grammatikos, Theoharry
1
Hasan, M. Emrul
1
Hung, Chi-Hsiou D.
1
Jiang, Yuxiang
1
Kick, Thomas
1
Kwan, Sabrina
1
Li, Fengfei
1
Lin, Tse-Chun
1
Liu, Hong
1
López-Espinosa, Germán
1
McKeever, Daniel
1
Pfingsten, Andreas
1
Pham, Toan M.
1
Rashid, Muhammad
1
Rubia, Antonio
1
Rydqvist, Kristian
1
Schertler, Andrea
1
Shen, Rui
1
Stebbins, M.
1
Tu, Hong
1
Walter, Terry S.
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Journal of banking & finance
NBER working paper series
55
Working paper / National Bureau of Economic Research, Inc.
47
NBER Working Paper
42
National tax journal
37
Journal of public economics
19
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
Review of accounting studies
14
The journal of finance : the journal of the American Finance Association
14
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
13
International review of financial analysis
13
Der Betrieb
12
Journal of accounting & economics
12
Review of quantitative finance and accounting
12
Working paper
12
Finance research letters
11
Journal of financial economics
11
Research in international business and finance
9
CESifo working papers
8
Journal of business economics : JBE
8
Journal of urban economics
8
New Zealand journal of taxation law and policy
8
Tax law review
8
The American economic review
8
The review of financial studies
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Advances in taxation
7
Discussion paper
7
International review of economics & finance : IREF
7
International tax and public finance
7
Journal of international accounting auditing & taxation
7
Pacific-Basin finance journal
7
The accounting review : a publication of the American Accounting Association
7
Advances in accounting : a research annual
6
Discussion paper / Centre for Economic Policy Research
6
Economics letters
6
Tax policy and the economy
6
The journal of corporate finance : contracting, governance and organization
6
Betriebs-Berater : BB
5
FinanzArchiv : public finance analysis
5
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ECONIS (ZBW)
13
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1
The capital gain lock-in effect and seasoned equity offerings
Hasan, M. Emrul
;
Klein, Peter
- In:
Journal of banking & finance
138
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013461776
Saved in:
2
Tax-loss harvesting under uncertainty
McKeever, Daniel
;
Rydqvist, Kristian
- In:
Journal of banking & finance
140
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013463082
Saved in:
3
Earnings management and post-split drift
Chan, Konan
;
Li, Fengfei
;
Lin, Tse-Chun
- In:
Journal of banking & finance
101
(
2019
),
pp. 136-146
Persistent link: https://www.econbiz.de/10012162644
Saved in:
4
Competition or manipulation? : an empirical evidence of determinants of the earnings persistence of the U.S. banks
Hung, Chi-Hsiou D.
;
Jiang, Yuxiang
;
Liu, Hong
;
Tu, Hong
- In:
Journal of banking & finance
88
(
2018
),
pp. 442-454
Persistent link: https://www.econbiz.de/10011962960
Saved in:
5
Peer performance and earnings management
Du, Qianqian
;
Shen, Rui
- In:
Journal of banking & finance
89
(
2018
),
pp. 125-137
Persistent link: https://www.econbiz.de/10011963087
Saved in:
6
Earnings baths by CEOs during turnovers : empirical evidence from German savings banks
Bornemann, Sven
;
Kick, Thomas
;
Pfingsten, Andreas
; …
- In:
Journal of banking & finance
53
(
2015
),
pp. 188-201
Persistent link: https://www.econbiz.de/10011377721
Saved in:
7
Managerial optimism and earnings smoothing
Bouwman, Christa H. S.
- In:
Journal of banking & finance
41
(
2014
),
pp. 283-303
Persistent link: https://www.econbiz.de/10010408457
Saved in:
8
Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina
;
López-Espinosa, Germán
;
Rubia, Antonio
- In:
Journal of banking & finance
37
(
2013
)
12
,
pp. 5186-5207
Persistent link: https://www.econbiz.de/10010343752
Saved in:
9
The information content of cash dividend announcements in a unique environment
Al-Yahyaee, Khamis Hamed
;
Pham, Toan M.
;
Walter, Terry S.
- In:
Journal of banking & finance
35
(
2011
)
3
,
pp. 606-612
Persistent link: https://www.econbiz.de/10009159715
Saved in:
10
Personal taxes and the time variation of stock returns : evidence from the UK
Brealey, Richard A.
;
Kwan, Sabrina
- In:
Journal of banking & finance
23
(
1999
)
11
,
pp. 1557-1577
Persistent link: https://www.econbiz.de/10001415145
Saved in:
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