Pointon, John; Spratley, Derek - In: Journal of Applied Accounting Research 7 (2004) 1, pp. 46-73
An empirical survey, of 136 respondents from UK quoted companies, was conducted with regard to the likely effects of UK corporation tax reform on share buy‐backs, capital investment and financing choices. Overall, 45 per cent expected ACT abolition to lead to an increase in share buy‐backs....
