dc.contributor.author | Seljeseth, Christoffer Klem | |
dc.contributor.author | Baarlid, Kennet | |
dc.date.accessioned | 2018-01-11T10:10:43Z | |
dc.date.available | 2018-01-11T10:10:43Z | |
dc.date.issued | 2017 | |
dc.identifier.uri | http://hdl.handle.net/11250/2476912 | |
dc.description | Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2017 | nb_NO |
dc.description.abstract | This 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.iso | eng | nb_NO |
dc.publisher | BI Norwegian Business School | nb_NO |
dc.subject | forretningsjus | nb_NO |
dc.subject | skatt | nb_NO |
dc.subject | regnskap | nb_NO |
dc.subject | business law | nb_NO |
dc.subject | accounting | nb_NO |
dc.title | The long-term effect of the 2006-tax reform on dividend payout ratio : a study of closely held Norwegian firms | nb_NO |
dc.type | Master thesis | nb_NO |