Capital gains tax rates and the cost of capital for small business: evidence from the IPO market
- 1 September 1999
- journal article
- Published by Elsevier in Journal of Financial Economics
- Vol. 53 (3) , 385-408
- https://doi.org/10.1016/s0304-405x(99)00026-4
Abstract
No abstract availableKeywords
This publication has 29 references indexed in Scilit:
- Debt-Equity Hybrid SecuritiesSSRN Electronic Journal, 1999
- Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO StocksThe Journal of Finance, 1998
- Myth or Reality? The Long-Run Underperformance of Initial Public Offerings: Evidence from Venture and Nonventure Capital-Backed CompaniesThe Journal of Finance, 1997
- Issuer Expenses and Legal Liability in Initial Public OfferingsThe Journal of Law and Economics, 1996
- The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductionsJournal of Accounting and Economics, 1994
- Empirical assessment of the impact of auditor quality on the valuation of new issuesJournal of Accounting and Economics, 1991
- Initial Public Offerings and Underwriter ReputationThe Journal of Finance, 1990
- Investment banking, reputation, and the underpricing of initial public offeringsJournal of Financial Economics, 1986
- Signaling and the Valuation of Unseasoned New IssuesThe Journal of Finance, 1982
- A Simple Test for Heteroscedasticity and Random Coefficient VariationEconometrica, 1979