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Virginia Polytechnic Institute and State University
The valuation effects of tax legislation in corporate sell offs
Abstract
dc:description.abstractCorporate sell off activity has recently attracted considerable attention. The existence of excess returns for selling firm stockholders has been previously reported. This study attempts to identify the source of such gains by analyzing the impact of tax benefits involved in the sell off transaction. It is found that restrictions on transferability of the tax benefits reduce the realizable gains from sell offs.
Degree
thesis:*- Name thesis:degree_name
- Ph. D.
- Level thesis:degree_level
- doctoral
- Discipline thesis:degree_discipline
- Finance
- Department dc:contributor.department
- Finance
- Grantor dc:publisher
- Virginia Polytechnic Institute and State University
- Year dc:date.issued
- 1988
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Abbott, Ashok Bhardwaj
- Chair dc:contributor.committeechair
-
- Johnson, Dana J.
- Committee members dc:contributor.committeemember
-
- Keown, Arthur J.
- Billingsley, Randall S.
- Shome, Dilip K.
- Kumar, Raman
- Birch, Jeffrey B.
Rights
dc:rights- Statement dc:rights
-
- In Copyright
- Licence dc:rights.uri
- Language dc:language.iso
- en_US
Identifiers
dc:identifier.*- Handle dc:identifier.uri
- http://hdl.handle.net/10919/53665
- OAI identifier oai:identifier
- oai:vtechworks.lib.vt.edu:10919/53665