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Keywords: Shareholder rights plan
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Journal Articles
The litigation of tax benefit preservation plans
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2017) 43 (1): 76–94.
Published: 09 January 2017
...Thomas Jason Boulton; Terry D. Nixon Purpose The authors study the shareholder wealth effects of the adoption and subsequent litigation confirming the validity of shareholder right plans that are enacted to protect a firm’s net operating loss (NOL) carry forwards (tax benefit preservation plans...
