Dividend Taxation in Firm Valuation: New Evidence

1999 ◽  
Vol 37 (2) ◽  
pp. 275 ◽  
Author(s):  
Trevor S. Harris ◽  
Deen Kemsley
Keyword(s):  
Firm Valuation ◽  
Dividend Taxation ◽  
New Evidence

Dividend Taxation in Firm Valuation: New Evidence

CFA Digest ◽  
2000 ◽  
Vol 30 (3) ◽  
pp. 98-99
Author(s):  
Frank T. Magiera
Keyword(s):  
Firm Valuation ◽  
Dividend Taxation ◽  
New Evidence

Environmental Responsibility, External Assurance, and Firm Valuation

2017 ◽  
Vol 37 (4) ◽  
pp. 207-233 ◽  
Author(s):  
Divesh S. Sharma ◽  
Vineeta D. Sharma ◽  
Barri A. Litt
Keyword(s):  
Social Responsibility ◽  
Financial Statements ◽  
Audit Fees ◽  
Firm Valuation ◽  
Environmental Responsibility ◽  
Tobin's Q ◽  
Environmental Initiatives ◽  
External Auditors ◽  
Different Types ◽  
New Evidence

SUMMARY We provide new evidence in examining whether external auditors price environmental responsibility initiatives when performing the audit of financial statements. We also examine how investors value the firm when environmental initiatives occur in conjunction with higher audit fees. Results show environmental initiatives are positively associated with audit fees, but the extent of this association varies across the five different types of environmental initiatives we consider. We further find that auditors appear to price environmental initiatives due to their risk rather than additional audit effort. While environmental initiatives may be costly from an audit standpoint, investors value (Tobin's Q) firms more highly when environmental initiatives occur in conjunction with higher audit fees. Collectively, our findings imply that auditors price environmental initiatives into the audit and investors value firms more highly when auditors consider this social responsibility.

scholarly journals Dividend Taxes and Firm Valuation: New Evidence

2006 ◽  
Vol 96 (2) ◽  
pp. 119-123 ◽  
Author(s):  
Alan J Auerbach ◽  
Kevin A Hassett
Keyword(s):  
Firm Valuation ◽  
New Evidence ◽  
Dividend Taxes

Systematic effects in observed parallaxes

1978 ◽  
Vol 48 ◽  
pp. 31-35
Author(s):  
R. B. Hanson
Keyword(s):  
Error Estimates ◽  
Zero Point ◽  
Absolute Zero ◽  
Apparent Magnitude ◽  
Coherent System ◽  
Preliminary Results ◽  
General Catalogue ◽  
Systematic Effects ◽  
New Evidence ◽  
Right Ascension

Several outstanding problems affecting the existing parallaxes should be resolved to form a coherent system for the new General Catalogue proposed by van Altena, as well as to improve luminosity calibrations and other parallax applications. Lutz has reviewed several of these problems, such as: (A) systematic differences between observatories, (B) external error estimates, (C) the absolute zero point, and (D) systematic observational effects (in right ascension, declination, apparent magnitude, etc.). Here we explore the use of cluster and spectroscopic parallaxes, and the distributions of observed parallaxes, to bring new evidence to bear on these classic problems. Several preliminary results have been obtained.

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