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Are Imputation Credits Capitalised Into Stock Prices?

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

Description

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
URI: http://hdl.handle.net/1885/37791
Source: Accounting and Finance
DOI: 10.1111/acfi.12058

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