By Suzanne M. Luttman
Advances in Taxation publishes articles facing all facets of taxation. Articles can handle tax coverage matters on the federal, nation, neighborhood, or foreign point. The sequence essentially publishes empirical stories that deal with compliance, desktop utilization, schooling, criminal, making plans, or coverage concerns. those reports in general contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and sociology.*The authors are validated leaders within the box *International in Scope*A actually interdisciplinary sequence
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Executive stock option plans and corporate dividend policy. Journal of Financial and Quantitative Analysis, 24, 409–425. , & Weisbenner, S. J. (2001). Who beneﬁts from a bull market? An analysis of employee stock option grants and stock prices. FEDS Working Paper no. 2001–57. Washington, DC. Matsunaga, S. R. (1995). The effects of ﬁnancial reporting costs on the use of employee stock options. The Accounting Review, 70(1), 1–26. McCarroll, T. (1993). Rolling back executive pay. Time, March 1, pp.
1984). Two agency cost explanation of dividends. American Economic Review, 74, 650–659. , & Wang, S. (2000). The effect of transaction structure on price: Evidence from subsidiary sales. Journal of Accounting and Economics, 30, 59–97. Froot, K. (1989). Consistent covariance matrix estimation with cross-sectional dependence and heteroskedasticity in ﬁnancial data. Journal of Financial and Quantitative Analysis, 24, 333–355. , & Michaely, R. (2002). Dividends, share repurchases, and the substitution hypothesis.
Thus, regardless of their shareholder’s tax rates, these ﬁrms had a low dividend yield and were not making a choice between repurchasing shares and increasing dividends. 5. Lie and Lie (1999) use the announcement of a share repurchase program rather than actual shares repurchased as the dependent variable in their regressions. SEC Rule 10b-18 requires a ﬁrm to announce its intention to repurchase shares on the open market to qualify the repurchase under the ‘‘safe harbor’’ rule that protects ﬁrms from stock price manipulation charges.