How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation.
Corporate finance decisions, measurement of accounting profits, and market valuations are invariably made within the framework of a taxation system(s). Previous research indicates both ambiguity over the influence of taxation on managers' behaviour and limitations in the ability of shareholders to p...
| Publicado en: | Abacus Vol. 58; no. 2; pp. 334 - 365 |
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| Autores principales: | , , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Jun2022
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |