The relationship between investor tax preferences and the payout methods of JSE listed companies

Background: Investor tax preference parameters have been included as an explanatory variable for changes in payout methods in developed countries. There is, however, a lack of research in this area in developing countries. Tax reform in South Africa – comprising a change in the tax regime and succes...

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Bibliographic Details
Main Authors: Rudie Nel, Nicolene Wesson, Lee-Ann Steenkamp
Format: Article
Language:English
Published: AOSIS 2022-08-01
Series:South African Journal of Economic and Management Sciences
Subjects:
Online Access:https://sajems.org/index.php/sajems/article/view/4534