Hanghang (Candie) Tu

Independent

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Tax-Induced Earnings Management within a Dividend Imputation System

Australian Tax Forum, Forthcoming
Number of pages: 36 Posted: 12 Jun 2013 Last Revised: 06 Jul 2013
Balasingham Balachandran, Dean Hanlon and Hanghang (Candie) Tu
La Trobe University - School of Economics and Finance, Monash University - Department of Accounting and Independent
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Abstract:

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Earnings management, Shareholder-level tax changes, Full dividend imputation system, Ownership structure, Dividend payout policy