Skip navigation
Skip navigation

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

dc.contributor.authorSiau, Kai-Wei (Shaun)
dc.contributor.authorSault, Stephen
dc.contributor.authorWarren, Geoffrey
dc.date.accessioned2015-12-08T22:45:20Z
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/37791
dc.description.abstractWe 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
dc.publisherBlackwell Publishing Ltd
dc.sourceAccounting and Finance
dc.titleAre Imputation Credits Capitalised Into Stock Prices?
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolumeonline 26 Nov 2013
dc.date.issued2013
local.identifier.absfor150201 - Finance
local.identifier.ariespublicationu4602557xPUB153
local.type.statusPublished Version
local.contributor.affiliationSiau, Kai-Wei (Shaun), Hong Leong Investment Bank
local.contributor.affiliationSault, Stephen, College of Business and Economics, ANU
local.contributor.affiliationWarren, Geoffrey, College of Business and Economics, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.startpage1
local.bibliographicCitation.lastpage37
local.identifier.doi10.1111/acfi.12058
local.identifier.absseo970115 - Expanding Knowledge in Commerce, Management, Tourism and Services
dc.date.updated2015-12-08T10:52:20Z
local.identifier.scopusID2-s2.0-84890912979
CollectionsANU Research Publications

Download

File Description SizeFormat Image
01_Siau_Are_Imputation_Credits_2013.pdf249.29 kBAdobe PDF    Request a copy
02_Siau_Are_Imputation_Credits_2013.pdf30.5 kBAdobe PDF    Request a copy


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  22 January 2019/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator