Table of contents
Managing Corporate Tax: The International dimension of corporate tax management
Roger J. ListerThe theme of this issue of Managerial Finance is managing corporate tax. Accompanying contributions address capital budgeting, financing, dividends, and financial reporting.
The Impact of Taxation on the Capital Budgeting Decision of Companies
J.A. Kennedy, K.F. SugdenIn recent decades a vast amount of academic ink has been spilled in theorising as to how companies should go about making capital investment decisions. Comparable effort has been…
Corporate Financing Policy and Taxation
E.A. EvansConsiderable debate centres around the use of debt finance as opposed to new equity and internally generated funds for the financing of new investment projects. The favourable…
Dividends and Taxation
Phillip OrmrodThe purpose of this paper is to examine current thinking and evidence on the extent to which taxation is, or should be, an influence upon dividend policy. To this end, the paper…
The Financial Reporting Aspects of Corporate Tax Management
Patricia J. EckersallThe primary purpose of this article is to look at the manner in which the tax management aspects of a company's performance are presented in the financial statements.
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson