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Working papers SES

Working papers SES
Die "Working Papers SES" ist eine Reihe von Forschungsheften, welche verschiedene wissenschaftliche Arbeiten von Mitarbeitern der Wirtschafts- und Sozialwissenschaftlichen Fakultät vorstellt. Diese Reihe existiert seit 1980 und die angesprochenen Themen reflektieren die unterschiedlichen Ausrichtungen der Mitglieder der Fakultät: Volkswirtschaft, Betriebswirtschaft, Wirtschaftsinformatik, quantitative Wirtschaftsforschung, Sozialwissenschaften und Kommunikations- und Medienwissenschaften. Für den Inhalt dieser Arbeiten tragen einzig die Autoren die Verantwortung.

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3 Ergebnisse 1
Université de Fribourg

What if dividends were tax-exempt? : Evidence from a natural experiment

Isakov, Dušan ; Pérignon, Christophe ; Weisskopf, Jean-Philippe

(Working Papers SES ; 498, revised)

We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-indifferences specification, we...

Université de Fribourg

What if dividends were tax-exempt? : evidence from a natural experiment

Isakov, Dušan ; Pérignon, Christophe ; Weisskopf, Jean-Philippe

(Working Papers SES ; 498)

We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-in-differences specification, we...

Université de Fribourg

Do not wake sleeping dogs: Pay-out policies in founding family firms

Isakov, Dušan ; Weisskopf, Jean-Philippe

(Working Papers SES ; 443)

This article examines founding family influence on pay-out policies for Swiss listed firms over the period 2003-2010. We find that founding family firms have higher dividends and total pay-outs than non-family firms. There is no significant difference between stock repurchases for the two types of firms. We show that specific firm characteristics such as active involvement of family members, the...

3 Ergebnisse 1