...Professor Rebecca Boden and Professor Lynne Oats; Sarah Lindop; Kevin Holland Purpose – The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an extensive theoretical and empirical...

...Husam Basiddiq; Khaled Hussainey Purpose This paper aims to extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. It seeks to investigate the impact of the number of analysts following firms, a proxy for information asymmetry...

...Abdallah Atieh; Simon Hussain Purpose Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone. Design/methodology/approach...

...Godfred A. Bokpin Purpose This paper aims to document the interaction between ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange (GSE). Design/methodology/approach Panel data covering a period from 2002 to 2007 for 23 firms were analyzed within...

...Basil Al‐Najjar; Khaled Hussainey Purpose The purpose of this paper is to examine whether the number of outside directors on the board of directors and dividend payout are substitutes or complements mechanisms applied by UK firms to control agency conflicts of interest within the firm. Design...