{"id":"https://openalex.org/W2081984043","doi":"https://doi.org/10.1177/031289629301800102","title":"Australian Tax Changes and Dividend Reinvestment Announcement Effects: A Pre- and Post-Imputation Study","display_name":"Australian Tax Changes and Dividend Reinvestment Announcement Effects: A Pre- and Post-Imputation Study","publication_year":1993,"publication_date":"1993-06-01","ids":{"openalex":"https://openalex.org/W2081984043","doi":"https://doi.org/10.1177/031289629301800102","mag":"2081984043"},"language":"en","primary_location":{"id":"doi:10.1177/031289629301800102","doi":"https://doi.org/10.1177/031289629301800102","is_oa":false,"landing_page_url":"https://doi.org/10.1177/031289629301800102","pdf_url":null,"source":{"id":"https://openalex.org/S177092143","display_name":"Australian Journal of Management","issn_l":"0312-8962","issn":["0312-8962","1327-2020"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Journal of Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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":null,"display_name":"Keith K.W. Chan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I114017466","display_name":"University of Technology Sydney","ror":"https://ror.org/03f0f6041","country_code":"AU","type":"education","lineage":["https://openalex.org/I114017466"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Keith K.W. Chan","raw_affiliation_strings":["School of Finance and Economics, University of Technology, Sydney, PO Box 123, Broadway NSW 2007"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Finance and Economics, University of Technology, Sydney, PO Box 123, Broadway NSW 2007","institution_ids":["https://openalex.org/I114017466"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032126651","display_name":"Damien W. McColough","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I31746571","display_name":"UNSW Sydney","ror":"https://ror.org/03r8z3t63","country_code":"AU","type":"education","lineage":["https://openalex.org/I31746571"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Damien W. McColough","raw_affiliation_strings":["School of Banking and Finance, University of New South Wales, PO Box 1, Kensington NSW 2033"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Banking and Finance, University of New South Wales, PO Box 1, Kensington NSW 2033","institution_ids":["https://openalex.org/I31746571"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006588879","display_name":"Michael T. Skully","orcid":"https://orcid.org/0000-0002-4904-9003","observed_orcids":["https://orcid.org/0000-0002-4904-9003"]},"institutions":[{"id":"https://openalex.org/I56590836","display_name":"Monash University","ror":"https://ror.org/02bfwt286","country_code":"AU","type":"education","lineage":["https://openalex.org/I56590836"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Michael T. Skully","raw_affiliation_strings":["School of Banking and Finance, Monash University, PO Box 197, Caulfield East VIC 3145"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Banking and Finance, Monash University, PO Box 197, Caulfield East VIC 3145","institution_ids":["https://openalex.org/I56590836"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3900,"currency":"USD","value_usd":3900},"apc_paid":null,"fwci":1.5401,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.83047539,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"18","issue":"1","first_page":"41","last_page":"62"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.7196999788284302,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.7196999788284302,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.26589998602867126,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0032999999821186066,"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/dividend-reinvestment-plans","display_name":"dividend reinvestment plans","score":0.996999979019165},{"id":"https://openalex.org/keywords/superannuation-funds","display_name":"superannuation funds","score":0.7929999828338623},{"id":"https://openalex.org/keywords/shareholder-returns","display_name":"shareholder returns","score":0.7260000109672546},{"id":"https://openalex.org/keywords/abnormal-returns","display_name":"abnormal returns","score":0.9449999928474426},{"id":"https://openalex.org/keywords/tax-policy-changes","display_name":"tax policy changes","score":0.44999998807907104},{"id":"https://openalex.org/keywords/australian-taxation","display_name":"Australian taxation","score":0.4659999907016754},{"id":"https://openalex.org/keywords/market-model","display_name":"market model","score":0.8320000171661377}],"concepts":[{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.8143260478973389},{"id":"https://openalex.org/C58041806","wikidata":"https://www.wikidata.org/wiki/Q1660484","display_name":"Imputation (statistics)","level":3,"score":0.7483707666397095},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5537657141685486},{"id":"https://openalex.org/C12958728","wikidata":"https://www.wikidata.org/wiki/Q1002530","display_name":"Event study","level":3,"score":0.543712317943573},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5020337104797363},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4947337806224823},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4423544108867645},{"id":"https://openalex.org/C2777601474","wikidata":"https://www.wikidata.org/wiki/Q4668178","display_name":"Abnormal return","level":3,"score":0.42440640926361084},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.42045435309410095},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.40044456720352173},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.3800077736377716},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3586796522140503},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18677666783332825},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.15512919425964355},{"id":"https://openalex.org/C9357733","wikidata":"https://www.wikidata.org/wiki/Q6878417","display_name":"Missing data","level":2,"score":0.13159731030464172},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09688803553581238},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.09426248073577881},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1177/031289629301800102","doi":"https://doi.org/10.1177/031289629301800102","is_oa":false,"landing_page_url":"https://doi.org/10.1177/031289629301800102","pdf_url":null,"source":{"id":"https://openalex.org/S177092143","display_name":"Australian Journal of Management","issn_l":"0312-8962","issn":["0312-8962","1327-2020"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Journal of Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:sae:ausman:v:18:y:1993:i:1:p:41-62","doi":null,"is_oa":false,"landing_page_url":"https://journals.sagepub.com/doi/10.1177/031289629301800102","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W1496286215","https://openalex.org/W1559170486","https://openalex.org/W1965453967","https://openalex.org/W1969440914","https://openalex.org/W1978249742","https://openalex.org/W1984272629","https://openalex.org/W1993081233","https://openalex.org/W1997048834","https://openalex.org/W2012107706","https://openalex.org/W2017887707","https://openalex.org/W2053882581","https://openalex.org/W2070371700","https://openalex.org/W2101718392","https://openalex.org/W2108818539","https://openalex.org/W2111575777","https://openalex.org/W2123343520","https://openalex.org/W2128778916","https://openalex.org/W2142856961","https://openalex.org/W2170790204","https://openalex.org/W2625764161","https://openalex.org/W3121131820","https://openalex.org/W3124114405","https://openalex.org/W4238306122","https://openalex.org/W4298197486","https://openalex.org/W4302404214"],"related_works":["https://openalex.org/W2290875744","https://openalex.org/W91343153","https://openalex.org/W2085912056","https://openalex.org/W4237164422","https://openalex.org/W2559021207","https://openalex.org/W2017034814","https://openalex.org/W3125795716","https://openalex.org/W2268807418","https://openalex.org/W107119517","https://openalex.org/W2051207763"],"abstract_inverted_index":{"This":[0],"paper":[1],"used":[2],"an":[3,83],"event":[4],"study":[5],"approach":[6],"to":[7,33,59],"examine":[8],"the":[9,19,31,44,62,66,72],"impact":[10],"of":[11],"dividend":[12,36],"reinvestment":[13,37],"plans":[14],"on":[15],"shareholders'":[16],"returns":[17,69,81],"in":[18,78,82],"pre-":[20],"and":[21,71],"post-imputation":[22],"environments.":[23],"The":[24],"daily":[25],"share":[26],"return":[27],"behaviour":[28],"indicated":[29],"that":[30],"announcement":[32],"introduce":[34],"a":[35],"plan":[38],"(DRP)":[39],"was":[40,51],"received":[41],"indifferently":[42],"by":[43],"market":[45,73],"before":[46],"1":[47],"July":[48],"1988,":[49],"but":[50],"valued":[52],"positively":[53],"after":[54],"superannuation":[55],"funds":[56],"were":[57],"able":[58],"benefit":[60],"from":[61],"imputation":[63],"credits.":[64],"Moreover,":[65],"simple":[67],"market-adjusted":[68],"model":[70,74],"had":[75],"similar":[76],"power":[77],"detecting":[79],"abnormal":[80],"Australian":[84],"context.":[85]},"counts_by_year":[{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}