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...

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Publicado en:	Abacus Vol. 58; no. 2; pp. 334 - 365
Autores principales:	Holland, Kevin, Lindop, Sarah, Abdul Wahab, Nor Shaipah
Formato:	Artículo
Publicado:	Wiley-Blackwell Jun2022
Materias:	Real estate investment trusts Stockholders Taxation Fiscal policy Tax laws United Kingdom
Acceso en línea:	Ver este registro en EBSCOhost