Are Imputation Credits Capitalised Into Stock Prices?
Date
2013
Authors
Siau, Kai-Wei (Shaun)
Sault, Stephen
Warren, Geoffrey
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Publisher
Blackwell Publishing Ltd
Abstract
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
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Source
Accounting and Finance
Type
Journal article
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Restricted until
2037-12-31