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dc.contributor.authorSeljeseth, Christoffer Klem
dc.contributor.authorBaarlid, Kennet
dc.date.accessioned2018-01-11T10:10:43Z
dc.date.available2018-01-11T10:10:43Z
dc.date.issued2017
dc.identifier.urihttp://hdl.handle.net/11250/2476912
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2017nb_NO
dc.description.abstractThis paper aims at explaining the dividend payout ratio amongst privately, closely held, Norwegian firms, following the 2006 tax reform. There has been some studies on this topic, but not considering the long-run perspective. We believe that the long-term perspective is more relevant than a short-term one, given the advantages an increased sample size offers. Our thesis finds evidence of chaos in the years leading up to the 2006 tax reform. These years suffered from companies diluting dividends no matter what, in order to make use of the current tax level. In the long-run, we see a more explainable development, considering which factors that are decisive in determining dividend payout ratio. Our findings are the same across different industries as well as different geographical locations within Norway.nb_NO
dc.language.isoengnb_NO
dc.publisherBI Norwegian Business Schoolnb_NO
dc.subjectforretningsjusnb_NO
dc.subjectskattnb_NO
dc.subjectregnskapnb_NO
dc.subjectbusiness lawnb_NO
dc.subjectaccountingnb_NO
dc.titleThe long-term effect of the 2006-tax reform on dividend payout ratio : a study of closely held Norwegian firmsnb_NO
dc.typeMaster thesisnb_NO


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