Article

The timing of dividend declarations based on a forthcoming change in dividend tax regime

Published in: South African Journal of Accounting Research
Volume 33 , issue 1 , 2019 , pages: 59–75

DOI: 10.1080/10291954.2019.1596559

Author(s): Rudie Nel School of Accountancy, South Africa , Nicolene Wesson Business School, South Africa

Keywords: dividends , dividend days-to-declaration , dividend declaration , dividend policy , dividends tax

Abstract

Background: The anticipated change in tax regime in South Africa during 2012 provided the opportunity to investigate the role of taxes in affecting corporate payout behaviour.

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Article

The timing of dividend declarations based on a forthcoming change in dividend tax regime

Abstract

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