Essays about: "special dividends"
Found 3 essays containing the words special dividends.
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1. Special Examination - For Better or for Worse? A study on the minority shareholder protection measure special examination on Swedish companies.
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : We study firms subject to the minority shareholder protection measure special examination in Sweden. First, we investigate common firm-level characteristics for companies subject to this action. Second, we investigate the financial outcomes of completing special examination. READ MORE
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2. Dividend decision in closely held companies - An event study of the Swedish 3:12 chapter tax code changes on Jan 1, 2006
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : In Sweden, owners of closely held companies are subject to a special set of tax rules regarding dividends and capital gains. The 3:12 rules that regulate the taxation of owners of closely held companies were implemented in 1991 alongside a dual tax system with different tax rates for investment income and labour income. READ MORE
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3. Why are both share repurchases and special dividends in use in the Swedish market: - An empirical study of the announcement effects
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Share repurchases were made legal in Sweden in March 2000. Since then, Swedish companies have been able to choose between share repurchases and special dividends for non-recurring distributions of excess capital. The purpose of this thesis is to determine why both methods are still in use. READ MORE