The Economic Consequences of Accounting for Stock Splits and Large Stock Dividends.
The Accounting Review
1996
Abstract Presents a study based on actual accounting treatment and appropriate statutory definitions of distributable equity. Explanation for managers' motivation for declaring large stock distributions and the choice of accounting method; Costly and noncostly methods of accounting.
- DOI
- 10.2308/tar-9605081102
- Volume
- 71 (2)
- Pages
- 241-253
- Language
- en
- Export
- BibTeX
- Sources
- crossref openalex