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Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments

Article Abstract:

The withdrawal of tax credit repayment to company shareholders during 1997 in the United Kingdom is discussed. These stakeholders were offered dividends from resident companies until 1998.

Author: Holland, Kevin, Jackson, Richard H.G., Hodgkinson, Lynn
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
Government expenditures, Stockholders, Economic policy, Tax credits

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Discussion of 'Does sustainability reporting improve corporate behavior?: Wrong question? Right time?'

Article Abstract:

The views of industrialists on the possibility of improvement in corporate behavior, as a result of sustainability reporting, are presented.

Author: Moody-Stuart, Mark
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
Industrialists

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Discussion of 'How can business reporting be improved? A research perspective'

Article Abstract:

The views of investment bankers, on the steps to be taken to ensure better business reporting by companies, are presented.

Author: Tomlinson, Lindsay
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
Investment bankers

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Subjects list: United Kingdom, Laws, regulations and rules, Government regulation, Methods, Beliefs, opinions and attitudes, Financial accounting
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