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Are Imputation Credits Capitalised Into Stock Prices?

Siau, Kai-Wei (Shaun); Sault, Stephen; Warren, Geoffrey


We investigate whether imputation tax credits are capitalised into Australian stock prices by utilising discounted cash-flow valuation models and examining the relation between earnings yields and imputation credit yields. While imputation credits are val

CollectionsANU Research Publications
Date published: 2013
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/acfi.12058


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