Similar Search Results

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, Dean; Pinder, Sean - In: Pacific-Basin finance journal 15 (2007) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10003602837

Capital gains tax, supply-driven trading and ownership structure : direct evidence of the lock-in effect

Hanlon, Dean; Pinder, Sean - In: Accounting and finance : journal of the Accounting … 53 (2013) 2, pp. 419-439

Persistent link: https://www.econbiz.de/10009751235

Capital Gains Tax, Supply-Driven Trading and Ownership Structure : Direct Evidence of the Lock-In Effect

Hanlon, Dean - 2015

The lock-in effect suggests that capital gains tax (CGT) creates a disincentive to sell appreciated stocks, as CGT is imposed once stocks are sold. A CGT rate decrease reduces the reluctance to sell appreciated stocks, thereby increasing the supply available for sale. Our study tests the lock-in...

Persistent link: https://www.econbiz.de/10012707534

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, Dean; Pinder, Sean - In: Pacific-Basin Finance Journal 15 (2007) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10005351948

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, Dean; Pinder, Sean - In: Pacific-Basin finance journal 15 (2007) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10007876172

Capital gains tax, supply‐driven trading and ownership structure: direct evidence of the lock‐in effect

Hanlon, Dean; Pinder, Sean - In: Accounting and finance : journal of the Accounting … 53 (2013) 2, pp. 419-439

Persistent link: https://www.econbiz.de/10010109774

Mandatory accounting change and debt covenant violation : additional evidence from SFAS 150

Hanlon, Dean - In: Australian journal of management 44 (2019) 3, pp. 355-387

Persistent link: https://www.econbiz.de/10012119202

An empirical examination of the impact of market microstructure changes on the determinants of option bid-ask spreads

Pinder, Sean - In: International review of financial analysis 12 (2003) 5, pp. 563-577

Persistent link: https://www.econbiz.de/10001797477

Is Financial Reporting Still Useful? Australian Evidence

Davern, Michael; Gyles, Nikole; Hanlon, Dean; Pinnuck, … - In: Abacus 55 (2019) 1, pp. 237-272

Persistent link: https://www.econbiz.de/10012087273

The value relevance of deferred tax attributed to asset revaluations

Hanlon, Dean; Navissi, Farshid; Soepriyanto, Gatot - In: Journal of contemporary accounting & economics 10 (2014) 2, pp. 87-99

Persistent link: https://www.econbiz.de/10010407933