-
1
-
-
0742329270
-
SFAS 123 stock-based compensation expense and equity market values
-
Aboody, D., Barth, M., & Kasznik, R. (2004a). SFAS 123 stock-based compensation expense and equity market values. The Accounting Review, 79, 251-275.
-
(2004)
The Accounting Review
, vol.79
, pp. 251-275
-
-
Aboody, D.1
Barth, M.2
Kasznik, R.3
-
2
-
-
2442620196
-
Firms' voluntary recognition of stock-based compensation expense
-
Aboody, D., Barth, M., & Kasznik, R. (2004b). Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research, 42, 123-150.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 123-150
-
-
Aboody, D.1
Barth, M.2
Kasznik, R.3
-
3
-
-
2442629056
-
-
Accounting Principles Board Opinion No. 25. APB New York, NY
-
Accounting Principles Board Opinion No. 25. (1973). Accounting for stock issued to employees. New York, NY: APB.
-
(1973)
Accounting for Stock Issued to Employees
-
-
-
4
-
-
0041152114
-
A theory of dividends based on tax clienteles
-
Allen, F., Bernardo, A., & Welch, I. (2000). A theory of dividends based on tax clienteles. Journal of Finance, 55, 2499-2536.
-
(2000)
Journal of Finance
, vol.55
, pp. 2499-2536
-
-
Allen, F.1
Bernardo, A.2
Welch, I.3
-
5
-
-
77951608784
-
Dividend policy
-
Finance North Holland, Amsterdam
-
Allen, F., & Michaely, R. (1995). Dividend policy. In R. Jarrow, V. Maksimovic, & W. Ziemba (Eds.), Handbooks in operating research and management science. North Holland, Amsterdam: Finance.
-
(1995)
Handbooks in Operating Research and Management Science
-
-
Allen, F.1
Michaely, R.2
Jarrow, R.3
Maksimovic, V.4
Ziemba, W.5
-
6
-
-
0002093572
-
The impact of initiating dividend payments on shareholders' wealth
-
Asquith, P., & Mullins, D. (1983). The impact of initiating dividend payments on shareholders' wealth. Journal of Business, 56, 77-96.
-
(1983)
Journal of Business
, vol.56
, pp. 77-96
-
-
Asquith, P.1
Mullins, D.2
-
9
-
-
32144455951
-
-
Working paper, University of Rochester
-
Barcley, M., Holeress, C., & Sheehan, D. (2003). Dividends and dominant shareholders. Working paper, University of Rochester.
-
(2003)
Dividends and Dominant Shareholders
-
-
Barcley, M.1
Holeress, C.2
Sheehan, D.3
-
10
-
-
0002818708
-
A primer on robust regression
-
Saga Publications Newbury Park, CA
-
Berk, R. (1990). A primer on robust regression. In J. Fox & J. S. Long (Eds), Modern methods of data analysis (pp. 292-324). Newbury Park, CA: Saga Publications.
-
(1990)
Modern Methods of Data Analysis
, pp. 292-324
-
-
Berk, R.1
Fox, J.2
Long, J.S.3
-
11
-
-
85015692260
-
The pricing of options and corporate liabilities
-
Black, F., & Scholes, M. (1973). The pricing of options and corporate liabilities. Journal of Political Economy, 81, 637-654.
-
(1973)
Journal of Political Economy
, vol.81
, pp. 637-654
-
-
Black, F.1
Scholes, M.2
-
12
-
-
26444577173
-
-
Working paper, University of North Carolina
-
Blouin, J., Ready, J., & Shackelford, D. (2004). The initial impact of the 2003 reduction in the dividend tax rate. Working paper, University of North Carolina.
-
(2004)
The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
-
-
Blouin, J.1
Ready, J.2
Shackelford, D.3
-
13
-
-
23844507739
-
Payout policy in the 21st century
-
Brav, A., Graham, J., Harvey, C., & Michaely, R. (2005). Payout policy in the 21st century. Journal of Financial Economics, 77, 483-527.
-
(2005)
Journal of Financial Economics
, vol.77
, pp. 483-527
-
-
Brav, A.1
Graham, J.2
Harvey, C.3
Michaely, R.4
-
14
-
-
34547917652
-
Executive financial incentives and payout policy: Firm responses to the 2003 dividend tax cut
-
Brown, J., Liang, N., & Weisbenner, S. (2007). Executive financial incentives and payout policy: Firm responses to the 2003 dividend tax cut. Journal of Finance, 62, 1935-1965.
-
(2007)
Journal of Finance
, vol.62
, pp. 1935-1965
-
-
Brown, J.1
Liang, N.2
Weisbenner, S.3
-
15
-
-
0040212860
-
CEO stock-based compensation: An empirical analysis of incentive-intensity, relative mix, and economic determinants
-
Bryan, S., Hwang, L., & Lilien, S. (2000). CEO stock-based compensation: An empirical analysis of incentive-intensity, relative mix, and economic determinants. Journal of Business, 73, 661-693.
-
(2000)
Journal of Business
, vol.73
, pp. 661-693
-
-
Bryan, S.1
Hwang, L.2
Lilien, S.3
-
16
-
-
44449154599
-
Preferential capital gains tax rates
-
Burman, L., & Kobes, D. (2004). Preferential capital gains tax rates. Tax Notes, 411.
-
(2004)
Tax Notes
, pp. 411
-
-
Burman, L.1
Kobes, D.2
-
17
-
-
34247511118
-
The role of accounting in the design of CEO equity compensation
-
Carter, M. E., Lynch, L., & Tuna, I. (2007). The role of accounting in the design of CEO equity compensation. The Accounting Review, 82, 327-357.
-
(2007)
The Accounting Review
, vol.82
, pp. 327-357
-
-
Carter, M.E.1
Lynch, L.2
Tuna, I.3
-
18
-
-
26444595536
-
Dividend taxes and corporate behavior: Evidence from the 2003 dividend tax cut
-
Chetty, R., & Saez, E. (2005). Dividend taxes and corporate behavior: Evidence from the 2003 dividend tax cut. Quarterly Journal of Economics, CXX, 791-833.
-
(2005)
Quarterly Journal of Economics
, vol.120
, pp. 791-833
-
-
Chetty, R.1
Saez, E.2
-
19
-
-
0001245231
-
The use of equity grants to manage optimal incentive levels
-
Core, J., & Guay, W. (1999). The use of equity grants to manage optimal incentive levels. Journal of Accounting and Economics, 28, 151-184.
-
(1999)
Journal of Accounting and Economics
, vol.28
, pp. 151-184
-
-
Core, J.1
Guay, W.2
-
20
-
-
2442689383
-
Are dividends disappearing? Dividends concentration and the consolidation of earnings
-
DeAngelo, H., DeAngelo, L., & Skinner, D. (2004). Are dividends disappearing? Dividends concentration and the consolidation of earnings. Journal of Financial Economics, 72, 425-456.
-
(2004)
Journal of Financial Economics
, vol.72
, pp. 425-456
-
-
Deangelo, H.1
Deangelo, L.2
Skinner, D.3
-
22
-
-
0011348340
-
The effect of dividend initiations on institutional stock holdings: A test of the tax-clientele hypothesis
-
Dhaliwal, D., Erickson, M., & Trezevant, R. (1999). The effect of dividend initiations on institutional stock holdings: A test of the tax-clientele hypothesis. National Tax Journal, 52, 179-194.
-
(1999)
National Tax Journal
, vol.52
, pp. 179-194
-
-
Dhaliwal, D.1
Erickson, M.2
Trezevant, R.3
-
23
-
-
33645055931
-
Investor tax heterogeneity and ex-dividend day trading volume: The effect of dividend yield and institutional ownership
-
Dhaliwal, D., & Li, O. (2006). Investor tax heterogeneity and ex-dividend day trading volume: The effect of dividend yield and institutional ownership. Journal of Finance, 61, 463-490.
-
(2006)
Journal of Finance
, vol.61
, pp. 463-490
-
-
Dhaliwal, D.1
Li, O.2
-
24
-
-
0003164748
-
Disappearing dividends: Changing firm characteristics or lower propensity to pay?
-
Fama, E., & French, K. (2001). Disappearing dividends: Changing firm characteristics or lower propensity to pay? Journal of Financial Economics, 60, 3-44.
-
(2001)
Journal of Financial Economics
, vol.60
, pp. 3-44
-
-
Fama, E.1
French, K.2
-
25
-
-
0010199571
-
Incentive efficiency of stock versus options
-
Feltham, G., & Wu, M. (2001). Incentive efficiency of stock versus options. Review of Accounting Studies, 6, 7-28.
-
(2001)
Review of Accounting Studies
, vol.6
, pp. 7-28
-
-
Feltham, G.1
Wu, M.2
-
26
-
-
0002518473
-
Corporate payout policy and managerial stock incentives
-
Fenn, G., & Liang, N. (2001). Corporate payout policy and managerial stock incentives. Journal of Financial Economics, 60, 45-72.
-
(2001)
Journal of Financial Economics
, vol.60
, pp. 45-72
-
-
Fenn, G.1
Liang, N.2
-
27
-
-
0003393763
-
-
Financial Accounting Standards Board. Statement of Financial Accounting Standards No. 123. Norwalk, CT: FASB
-
Financial Accounting Standards Board. Statement of Financial Accounting Standards No. 123. (1995). Accounting for stock-based compensation. Norwalk, CT: FASB.
-
(1995)
Accounting for Stock-based Compensation
-
-
-
28
-
-
33744824788
-
-
Financial Accounting Standards Board. Statement of Financial Accounting Standards No. 123 (Revised) Norwalk, CT: FASB
-
Financial Accounting Standards Board. Statement of Financial Accounting Standards No. 123 (Revised). (2004). Share-based payment. Norwalk, CT: FASB.
-
(2004)
Share-based Payment
-
-
-
29
-
-
0037332214
-
Corporate governance and equity prices
-
Gompers, P., Ishii, J., & Metrick, A. (2003). Corporate governance and equity prices. Quarterly Journal of Economics, 118, 107-155.
-
(2003)
Quarterly Journal of Economics
, vol.118
, pp. 107-155
-
-
Gompers, P.1
Ishii, J.2
Metrick, A.3
-
31
-
-
33745728776
-
Do dividend clienteles exist? Evidence on dividend preferences of retail investors
-
Graham, J., & Kumar, A. (2006). Do dividend clienteles exist? Evidence on dividend preferences of retail investors. Journal of Finance, 61, 1305-1336.
-
(2006)
Journal of Finance
, vol.61
, pp. 1305-1336
-
-
Graham, J.1
Kumar, A.2
-
32
-
-
0042170206
-
Dividends, share repurchases, and the substitution hypothesis
-
Grullon, G., & Michaely, R. (2002). Dividends, share repurchases, and the substitution hypothesis. Journal of Finance, 57, 1649-1684.
-
(2002)
Journal of Finance
, vol.57
, pp. 1649-1684
-
-
Grullon, G.1
Michaely, R.2
-
33
-
-
0001603786
-
The cash-flow permanence and information content of dividend increases versus repurchases
-
Guay, W., & Harford, J. (2000). The cash-flow permanence and information content of dividend increases versus repurchases. Journal of Financial Economics, 57, 385-415.
-
(2000)
Journal of Financial Economics
, vol.57
, pp. 385-415
-
-
Guay, W.1
Harford, J.2
-
37
-
-
0001357772
-
Financial flexibility and the choice between dividends and stock repurchases
-
Jagannathan, M., Stephens, C., & Weisbach, M. (2000). Financial flexibility and the choice between dividends and stock repurchases. Journal of Financial Economics, 57, 355-384.
-
(2000)
Journal of Financial Economics
, vol.57
, pp. 355-384
-
-
Jagannathan, M.1
Stephens, C.2
Weisbach, M.3
-
39
-
-
0036145216
-
When a buyback isn't a buyback: Open market repurchases and employee options
-
Kahle, K. (2002). When a buyback isn't a buyback: Open market repurchases and employee options. Journal of Financial Economics, 63, 235-261.
-
(2002)
Journal of Financial Economics
, vol.63
, pp. 235-261
-
-
Kahle, K.1
-
40
-
-
84974466098
-
Executive stock option plans and corporate dividend policy
-
Lambert, R., Lanen, W., & Larcker, D. (1989). Executive stock option plans and corporate dividend policy. Journal of Financial and Quantitative Analysis, 24, 409-425.
-
(1989)
Journal of Financial and Quantitative Analysis
, vol.24
, pp. 409-425
-
-
Lambert, R.1
Lanen, W.2
Larcker, D.3
-
41
-
-
0002744905
-
Distributions of incomes of corporations among dividends, retained earnings and taxes
-
Lintner, J. (1956). Distributions of incomes of corporations among dividends, retained earnings and taxes. American Economic Review, 46, 96-114.
-
(1956)
American Economic Review
, vol.46
, pp. 96-114
-
-
Lintner, J.1
-
42
-
-
0002636396
-
The effect of financial reporting costs on the use employee stock options
-
Matsunaga, S. (1995). The effect of financial reporting costs on the use employee stock options. The Accounting Review, 70, 1-26.
-
(1995)
The Accounting Review
, vol.70
, pp. 1-26
-
-
Matsunaga, S.1
-
44
-
-
0001699517
-
Dividend policy, growth and the valuation of shares
-
Miller, M., & Modigliani, F. (1961). Dividend policy, growth and the valuation of shares. Journal of Business, 34, 411-433.
-
(1961)
Journal of Business
, vol.34
, pp. 411-433
-
-
Miller, M.1
Modigliani, F.2
-
45
-
-
0000243016
-
Dividends and taxes: Empirical evidence
-
Miller, M., & Scholes, M. (1978). Dividends and taxes: Empirical evidence. Journal of Political Economy, 90, 1118-1141.
-
(1978)
Journal of Political Economy
, vol.90
, pp. 1118-1141
-
-
Miller, M.1
Scholes, M.2
-
46
-
-
77951519785
-
Executive compensation
-
Elsevier Science North Holland
-
Murphy, K. (1999). Executive compensation. In A. Orley & D. Card (Eds.), Handbook of labor economics (pp. 2485-2563). North Holland: Elsevier Science.
-
(1999)
Handbook of Labor Economics
, pp. 2485-2563
-
-
Murphy, K.1
Orley, A.2
Card, D.3
-
48
-
-
4043069913
-
Taxation and corporate payout policy
-
Poterba, J. (2004). Taxation and corporate payout policy. American Economic Review, 94, 171-175.
-
(2004)
American Economic Review
, vol.94
, pp. 171-175
-
-
Poterba, J.1
-
49
-
-
0036271833
-
Empirical evidence on the relation between stock option compensation and risk taking
-
Rajgopal, S., & Shevlin, T. (2002). Empirical evidence on the relation between stock option compensation and risk taking. Journal of Accounting and Economics, 33, 145-171.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 145-171
-
-
Rajgopal, S.1
Shevlin, T.2
-
50
-
-
33845186097
-
A note on computing robust regression estimates via iteratively reweighted least squares
-
Street, J., Carroll, R., & Ruppert, D. (1988). A note on computing robust regression estimates via iteratively reweighted least squares. The American Statistician, 42, 152-154.
-
(1988)
The American Statistician
, vol.42
, pp. 152-154
-
-
Street, J.1
Carroll, R.2
Ruppert, D.3
-
52
-
-
0000095552
-
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
-
White, H. (1980). A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48, 817-838.
-
(1980)
Econometrica
, vol.48
, pp. 817-838
-
-
White, H.1
|