{"id":"https://openalex.org/W1990606384","doi":"https://doi.org/10.1111/j.1468-5957.1989.tb00005.x","title":"The Cost of Capital and the Imputation Tax System","display_name":"The Cost of Capital and the Imputation Tax System","publication_year":1989,"publication_date":"1989-03-01","ids":{"openalex":"https://openalex.org/W1990606384","doi":"https://doi.org/10.1111/j.1468-5957.1989.tb00005.x","mag":"1990606384"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-5957.1989.tb00005.x","doi":"https://doi.org/10.1111/j.1468-5957.1989.tb00005.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1989.tb00005.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111469639","display_name":"David John Ashton","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I28407311","display_name":"University of Manchester","ror":"https://ror.org/027m9bs27","country_code":"GB","type":"education","lineage":["https://openalex.org/I28407311"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"D.J. Ashton","raw_affiliation_strings":["The author is a Senior Lecturer in Accounting in the Department of Accounting and Finance at the University of Manchester. He would like to thank F. Bailey from UMIST, and J. Cadle and P. Moizer from the University of Manchester, for their valuable comments on an earlier draft of this paper","University of Manchester, Manchester, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The author is a Senior Lecturer in Accounting in the Department of Accounting and Finance at the University of Manchester. He would like to thank F. Bailey from UMIST, and J. Cadle and P. Moizer from the University of Manchester, for their valuable comments on an earlier draft of this paper","institution_ids":["https://openalex.org/I28407311"]},{"raw_affiliation_string":"University of Manchester, Manchester, United Kingdom","institution_ids":["https://openalex.org/I28407311"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5111469639"],"corresponding_institution_ids":["https://openalex.org/I28407311"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":9.7678,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.97331824,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"16","issue":"1","first_page":"75","last_page":"88"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7103999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7103999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.211899995803833,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.02199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-of-capital","display_name":"cost of capital","score":0.9940000176429749},{"id":"https://openalex.org/keywords/dividend-taxation","display_name":"dividend taxation","score":0.546999990940094},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.5920000076293945},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.550000011920929}],"concepts":[{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.6207857131958008},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.4952801764011383},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4445357918739319},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.3535062372684479},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32345816493034363},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.293840229511261}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1468-5957.1989.tb00005.x","doi":"https://doi.org/10.1111/j.1468-5957.1989.tb00005.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1989.tb00005.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W71113477","https://openalex.org/W1546993880","https://openalex.org/W1553608193","https://openalex.org/W1974412470","https://openalex.org/W1978641233","https://openalex.org/W2033886796","https://openalex.org/W2063663064","https://openalex.org/W2095992834","https://openalex.org/W2153524047","https://openalex.org/W2161696306","https://openalex.org/W2268162120","https://openalex.org/W4301858457"],"related_works":["https://openalex.org/W2052487196","https://openalex.org/W2059033427","https://openalex.org/W2076881987","https://openalex.org/W2026877053","https://openalex.org/W342896905","https://openalex.org/W2606479178","https://openalex.org/W623707489","https://openalex.org/W2324236459","https://openalex.org/W2083608273","https://openalex.org/W2112779435"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
