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(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
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Individual investors' dividend taxes and corporate payout policies
Li, Oliver Zhen; Liu, Hang; Ni, Chenkai; Ye, Kangtao - In: Journal of financial and quantitative analysis : JFQA 52 (2017) 3, pp. 963-990
Persistent link: https://www.econbiz.de/10011743873
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Individual Investors’ Dividend Tax and Corporate Payout Policies – Evidence from a Reform that Ties the Dividend Tax Rate to Share Holding Period
Li, Oliver Zhen - 2014
The 2012 Dividend Tax Reform in China uniquely ties individual investors' dividend tax rates to the length of their share holding period. We find that firms facing a reduction in their individual investors' dividend tax rate are more likely to increase dividend payout, initiate dividends, and...
Persistent link: https://www.econbiz.de/10013055487