Open AccessThe effect of deemed dividend tax on dividend policy: evidence from Sri Lanka
Author(s) -
M.D.D.P. Samarawickrema,
Dewundara Liyanage Prasath Manjula Rathnasingha
Publication year - 2019
Publication title -
international journal of accounting and business finance
Language(s) - English
Resource type - Journals
eISSN - 2448-9875
pISSN - 2448-9867
DOI - 10.4038/ijabf.v5i1.36
Subject(s) - dividend policy , dividend payout ratio , dividend , dividend yield , business , monetary economics , stock exchange , market liquidity , dividend tax , leverage (statistics) , financial system , economics , finance , tax reform , gross income , machine learning , computer science , public economics , state income tax