Articles producció científica> Gestió d'Empreses

Incidencia de la fiscalidad de los dividendos y ganancias patrimoniales en la rentabilidad de las acciones

  • Identification data

    Identifier: imarina:5111763
    Handle: https://hdl.handle.net/20.500.11797/imarina5111763
    Authors:
    De Andrés JBarberá MGarbajosa MTerceño A
    Abstract:
    In this work we analyse the influence of the fiscal laws in the stocks rate of return and risk. We point out exhaustively the distortions produced by the fiscal laws 40/1998 passed the 9th December and the RD 214/1999 passed the 5th February. In this analysis we suppose the classical hypothesis that the stock behaviour follows a random walk, which is equivalent to suppose a geometric Brownian motion in case of working in a continuos time. © 2001 Asociación Española de Contabilidad y Administración de Empresas.

  • Others:

    Author, as appears in the article.: De Andrés J; Barberá M; Garbajosa M; Terceño A
    Department: Gestió d'Empreses
    URV's Author/s: Barberà Mariné, Maria Glòria / De Andrés Sànchez, Jorge / Garbajosa Cabello, María José / Terceño Gómez, Antonio
    Keywords: Stocks Income after tax Dividends and capital gains Brownian motion
    Abstract: In this work we analyse the influence of the fiscal laws in the stocks rate of return and risk. We point out exhaustively the distortions produced by the fiscal laws 40/1998 passed the 9th December and the RD 214/1999 passed the 5th February. In this analysis we suppose the classical hypothesis that the stock behaviour follows a random walk, which is equivalent to suppose a geometric Brownian motion in case of working in a continuos time. © 2001 Asociación Española de Contabilidad y Administración de Empresas.
    Thematic Areas: Revistas de ciencias economicas y empresariales Finance Economics and econometrics Economia Ciencias sociales Business, finance Accounting
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    Author's mail: antonio.terceno@urv.cat jorge.deandres@urv.cat gloria.barbera@urv.cat mariajose.garbajosa@urv.cat mariajose.garbajosa@urv.cat
    Author identifier: 0000-0001-5348-8837 0000-0002-7715-779X 0000-0003-2578-1301 0000-0002-0041-3687 0000-0002-0041-3687
    Record's date: 2023-04-15
    Papper version: info:eu-repo/semantics/publishedVersion
    Link to the original source: http://www.aeca.es/old/pub/refc/n108.html
    Papper original source: Spanish Journal Of Finance And Accounting-Revista Espanola De Financiacion Y Contabilida. 30 (108): 455-474
    APA: De Andrés J; Barberá M; Garbajosa M; Terceño A (2001). Incidencia de la fiscalidad de los dividendos y ganancias patrimoniales en la rentabilidad de las acciones. Spanish Journal Of Finance And Accounting-Revista Espanola De Financiacion Y Contabilida, 30(108), 455-474. DOI: 10.1080/02102412.2001.10779422
    Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
    Article's DOI: 10.1080/02102412.2001.10779422
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2001
    Publication Type: Journal Publications

  • Keywords:

    Accounting,Business, Finance,Economics and Econometrics,Finance
    Stocks
    Income after tax
    Dividends and capital gains
    Brownian motion
    Revistas de ciencias economicas y empresariales
    Finance
    Economics and econometrics
    Economia
    Ciencias sociales
    Business, finance
    Accounting

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