Relevant bibliographies by topics / Franking credits

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Franking credits'

Author: Grafiati
Published: 4 June 2021
Last updated: 21 February 2023

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Journal articles on the topic "Franking credits"

1

BEGGS, DAVID J., and CHRISTOPHER L. SKEELS. "Market Arbitrage of Cash Dividends and Franking Credits*." Economic Record 82, no. 258 (September 2006): 239–52. http://dx.doi.org/10.1111/j.1475-4932.2006.00337.x.

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2

Gray, Stephen, and Jason Hall. "Relationship between franking credits and the market risk premium." Accounting and Finance 46, no. 3 (September 2006): 405–28. http://dx.doi.org/10.1111/j.1467-629x.2006.00175.x.

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3

Lally, Martin. "Relationship between franking credits and the market risk premium: a comment." Accounting & Finance 48, no. 1 (March 2008): 143–51. http://dx.doi.org/10.1111/j.1467-629x.2007.00233.x.

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Truong, Giang, and Graham Partington. "Relation between franking credits and the market risk premium: a comment." Accounting & Finance 48, no. 1 (March 2008): 153–58. http://dx.doi.org/10.1111/j.1467-629x.2007.00236.x.

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Gray, Stephen, and Jason Hall. "Relationship between franking credits and the market risk premium: a reply." Accounting & Finance 48, no. 1 (March 2008): 133–42. http://dx.doi.org/10.1111/j.1467-629x.2007.00243.x.

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6

Swan, Peter L. "Investment, the Corporate Tax Rate, and the Pricing of Franking Credits." Economic Record 95, no. 311 (September 6, 2019): 480–96. http://dx.doi.org/10.1111/1475-4932.12493.

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7

Klement, Joachim, James Greenrod, and Jay O’Neil. "Optimal Domestic Equity Allocations for AustralianInvestors and the Role of Franking Credits." Journal of Wealth Management 16, no. 2 (July 31, 2013): 88–98. http://dx.doi.org/10.3905/jwm.2013.16.2.088.

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Fenech, Jean-Pierre, Michael Skully, and Han Xuguang. "Franking credits and market reactions: Evidence from the Australian convertible security market." Journal of International Financial Markets, Institutions and Money 32 (September 2014): 1–19. http://dx.doi.org/10.1016/j.intfin.2014.04.004.

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9

Abraham, Mathew, James Lau, and Alastair Marsden. "Underwriting of Australian Dividend Reinvestment Plans." Review of Pacific Basin Financial Markets and Policies 22, no. 03 (September 2019): 1950019. http://dx.doi.org/10.1142/s021909151950019x.

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This study examines the decision to underwrite dividend reinvestment plans (DRPs) by Australian listed firms over the sample period 1995–2013. We find that the decision to underwrite a DRP for non-financial firms is negatively related to the level of franking credits attached to dividends, but positively related to the leverage of the firm and the discount for new shares issued in lieu of dividends. Non-financial and financial firms that are larger in size are more likely to underwrite their DRP. Lastly, underwriting of DRPs decreased with the onset of and subsequent to the height of the global financial crisis.
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10

Uppily, Ramabadran, and M. S. Ramaratnam. "Managing Mutual Fund Portfolio—the Franklin Templeton Credit Risk Fund Debacle." FIIB Business Review 9, no. 4 (November 5, 2020): 256–74. http://dx.doi.org/10.1177/2319714520959526.

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Franklin Templeton started its Indian operations in the year 1996. On 24th April 2020 it made an announcement that it would be winding up Franklin India Credit Risk Fund and five other funds. This case is about the debacle of Franklin India Credit Risk Fund. Liquidity crisis in the debt market due to various events that happened in 2019, exposure towards debt instruments that turned risky (such as Yes Bank and Vodafone), reduction of inflows, redemption pressure, debt market becoming illiquid due to COVID-19 pandemic, were cited as some of the reasons for winding up of Franklin India Credit Risk Fund. The important thing to note is that when other credit risk funds have not taken the decision of winding up, why Franklin India Credit Risk Fund took this call? This case presents an opportunity to the students to analyse the factors that have contributed to the debacle and whether the decision taken is correct?
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Dissertations / Theses on the topic "Franking credits"

1

Ruddock, Caitlin Maxine Swanson Accounting Australian School of Business UNSW. "The informativeness of dividends and franking credits." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/29443.

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In this thesis I investigate whether two clear and simple indicators, dividends and franking credits, provide users with useful information to assess earnings persistence. Persistence is an important attribute of earnings (Dechow and Schrand 2004). I argue and show earnings persistence is a function of firm life-cycle. Firms can generally be divided into three life stages: establishing profitability, sustainable profitability and declining profitability. Using a simple one-period persistence model I demonstrate that dividends and higher franking credits identify firms in the different stages of the life-cycle. Dividends provide an inherent signal of firms that are in the mature phase of the life-cycle, and hence provide information about earnings persistence. I show firms that pay dividends have persistent profits and losses that reverse. However dividend paying firms are not homogenous. Firms that pay franked dividends have significantly more persistent earnings than firms that pay unfranked dividends. Consistent with higher franking credits identifying more mature firms, fully franked dividend paying firms have significantly less persistent losses than partially franked dividend paying firms. Importantly, my primary results provide an alternative explanation to Hanlon (2005) and add to our understanding of the accrual anomaly. Both Hanlon and my study investigate the informativeness of tax on earnings persistence. I demonstrate that firms that have large differences between the level of franking and accounting income (i.e., pay unfranked dividends while reporting a profit) have large book-tax differences. Such differences in tax and accounting income are a function of the firm life-cycle. Large book-tax differences are not necessarily the result of opportunism (or earnings management). Thus firms with large book-tax differences are typically establishing profitability or entering the declining phase. These firms have less persistence profits, accruals and cash flows than firms with small book-tax differences. I conclude the accrual anomaly is a function of inherent firm characteristics associated with different phases of the life-cycle rather than being a function of earnings management.
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2

Lai, Evelyn. "The Valuation of Dividends." Thesis, University of Sydney, 2020. https://hdl.handle.net/2123/24121.

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Much research has been done in relation to the market value of dividends, but this remains a debatable issue. In the Australian context, where relevant dividends have imputation tax credits attached, another unresolved issue is how much, if anything, these credits add to the market value of dividends. This thesis presents three experiments that provide evidence on these issues, with a focus on obtaining clean measurements of the value of dividends. The first experiment estimates the market value of distributions stemming from listed trusts traded on the Australian Securities Exchange. Trust structures have the benefit of pass-through for unitholders and the component makeup of these payouts can be subjected to three different taxation treatments – ordinary income, which is taxable in the financial year incurred, a return of capital that is a tax-advantaged (or tax-deferred amount) and a tax-free constituent. Prior literature on the ex-day price reaction of trusts is completely silent for the Australian setting and there have only been two recorded studies based on US data – both of which suggest a plausible tax explanation for ex-distribution day pricing and investor preferences. The evidence is that the total distribution is valued at greater than or equal to its face value. The components of the distribution are each valued differently but the results are puzzling. The second experiment in the thesis extends the work of Chu and Partington (2001) who measure the value of dividends as the price difference between old and new shares from non pari-passu rights issues. In such issues, the old and new shares trade contemporaneously in the same market and the only difference between them is their dividend entitlements. Dividend valuations can be observed over an extended period, sometimes for several months, in this experimental design. Chu and Partington’s sample was restricted to only 26 companies. The sample size studied has been increased in the current study and includes non pari-passu rights issues by listed investment trusts. A further extension in this thesis is to consider not only the trade prices but also the best bid and ask prices as indicators that investors are prepared to transact at. The market value of dividends is consistently estimated to be significantly greater than the face value of dividends received. The valuations in this method are estimated with more precision as evidenced across different event windows and also when bid-ask spread and liquidity effects are controlled for. The third experiment utilises a new method and a novel data set that allows the direct measurement of the value of dividends. In borrowing a stock to short sell, the price of dividends and associated franking credits, payable by the borrower to the lender, are explicitly stated in the security lending agreement. Both the domicile and the tax status of the lender are theorised to have a marked impact on the valuation of the dividends in this market. This causes the prices to cluster at specific values with multiple prices co-existing each day for the same dividend in this market. The dividend prices on US stocks are generally less than or equal to the face value of the dividend. On the other hand, the prices for Australian dividends are generally equal to or greater than the face value of the dividend. The results suggest that the dividend prices observed represent a reconstitution of the lender’s position after allowing for withholding taxes and tax credits.
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3

Lai, Evelyn. "The Valuation of Dividends." Thesis, University of Sydney, 2020. https://hdl.handle.net/2123/24301.

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Much research has been done in relation to the market value of dividends, but this remains a debatable issue. In the Australian context, where relevant dividends have imputation tax credits attached, another unresolved issue is how much, if anything, these credits add to the market value of dividends. This thesis presents three experiments that provide evidence on these issues, with a focus on obtaining clean measurements of the value of dividends. The first experiment estimates the market value of distributions stemming from listed trusts traded on the Australian Securities Exchange. Trust structures have the benefit of pass-through for unitholders and the component makeup of these payouts can be subjected to three different taxation treatments – ordinary income, which is taxable in the financial year incurred, a return of capital that is a tax-advantaged (or tax-deferred amount) and a tax-free constituent. Prior literature on the ex-day price reaction of trusts is completely silent for the Australian setting and there have only been two recorded studies based on US data – both of which suggest a plausible tax explanation for ex-distribution day pricing and investor preferences. The evidence is that the total distribution is valued at greater than or equal to its face value. The components of the distribution are each valued differently but the results are puzzling. The second experiment in the thesis extends the work of Chu and Partington (2001) who measure the value of dividends as the price difference between old and new shares from non pari-passu rights issues. In such issues, the old and new shares trade contemporaneously in the same market and the only difference between them is their dividend entitlements. Dividend valuations can be observed over an extended period, sometimes for several months, in this experimental design. Chu and Partington’s sample was restricted to only 26 companies. The sample size studied has been increased in the current study and includes non pari-passu rights issues by listed investment trusts. A further extension in this thesis is to consider not only the trade prices but also the best bid and ask prices as indicators that investors are prepared to transact at. The market value of dividends is consistently estimated to be significantly greater than the face value of dividends received. The valuations in this method are estimated with more precision as evidenced across different event windows and also when bid-ask spread and liquidity effects are controlled for. The third experiment utilises a new method and a novel data set that allows the direct measurement of the value of dividends. In borrowing a stock to short sell, the price of dividends and associated franking credits, payable by the borrower to the lender, are explicitly stated in the security lending agreement. Both the domicile and the tax status of the lender are theorised to have a marked impact on the valuation of the dividends in this market. This causes the prices to cluster at specific values with multiple prices co-existing each day for the same dividend in this market. The dividend prices on US stocks are generally less than or equal to the face value of the dividend. On the other hand, the prices for Australian dividends are generally equal to or greater than the face value of the dividend. The results suggest that the dividend prices observed represent a reconstitution of the lender’s position after allowing for withholding taxes and tax credits.
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4

Gibbs, Cheryl Jeanne. "The Quaker Farm Boy and the Wizard of Menlo Park: How C. Francis Jenkins Fought to Keep Thomas Edison from Claiming Credit for One of Jenkins' Most Significant Inventions." Miami University / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=miami1543522521915393.

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5

Smith, Julie. "Taxation Reform and the Dividend Policy of Australian Banks." Thesis, 1992. https://vuir.vu.edu.au/40742/.

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Books on the topic "Franking credits"

1

DeCamp, John W. The Franklin Cover-up: Child Abuse, Satanism, and Murder in Nebraska. Lincoln, Neb: AWT, 1992.

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2

Ltd, ICON Group. FRANKLIN CREDIT MANAGEMENT CORP.: International Competitive Benchmarks and Financial Gap Analysis (Financial Performance Series). 2nd ed. Icon Group International, 2000.

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Ltd, ICON Group. FRANKLIN CREDIT MANAGEMENT CORP.: Labor Productivity Benchmarks and International Gap Analysis (Labor Productivity Series). 2nd ed. Icon Group International, 2000.

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Bryant, Nick. Franklin Scandal: A Story of Powerbrokers, Child Abuse and Betrayal. Trine Day, 2009.

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Bryant, Nick. The Franklin Scandal: A Story of Powerbrokers, Child Abuse & Betrayal. Trine Day, 2008.

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Franklin Scandal: A Story of Powerbrokers, Child Abuse and Betrayal. Trine Day, 2021.

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The Franklin Cover-up: Child Abuse, Satanism, and Murder in Nebraska. A W T, Incorporated, 2011.

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8

Gentry, Philip M. Singing Smoothly. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190299590.003.0002.

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The early R&B vocal group the Orioles are often credited with launching the musical style later known as doo-wop, especially with their 1949 hit “It’s Too Soon to Know” and their last charting number, “Crying in the Chapel” (1953). Their smooth romantic ballads became some of the first crossover hits of the postwar era, and were an alternative to more aggressive masculinities emerging out of the jump blues. This chapter illustrates this choreography of gender through live stage shows, recordings, interviews, and period reviews in the African American press. The short-lived periodical Tan Confessions adds particular nuance, featuring interviews with stars like Sonny Til alongside housewares advertisements targeted at African American women. This masculinity should be understood as a strategy linked with Cold War discourses of consensus and consumption, and the anxieties over masculinity expressed in Franklin Frasier’s Black Bourgeoisie in the historical moment of postwar desegregation.
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Book chapters on the topic "Franking credits"

1

Meglin, Joellen A. "Embodying “Lowlife” in High Art." In Ruth Page, 205–38. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780190205164.003.0009.

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A masterpiece of ballet Americana, Frankie and Johnny (1938) remains unique in the history of ballet because of its burlesque, irreverent attitude toward ballet; its frank incorporation of African American idioms; its feminist slant; and the richness of its collaborative process. Jerome Moross rooted the music in African American jazz by incorporating into the score a stomp, the blues, two rags, a foxtrot, and a one-step. Paul du Pont’s ingeniously functional set and flagrant costume designs lay the groundwork for choreographic invention within a demi-monde of barroom and bawdyhouse characters. Page and Bentley Stone’s choreography reveled in street characters, street culture, and street style. Its intermingling of jazz, tap, and modern dance idioms contested Frankie’s very framing as a ballet. Thematically, the characters embodied a “cool” counterculture—one that satirized the sanctimony of Main Street, white, reformist culture. Frankie rasped life on the margins, everyday violence, countercultural iconoclasm; its heroine was a popular-culture Venus thrashing about in high art. The collaborative, collective spirit that generated Frankie emerged in part from the Federal Theatre Project’s working-class ethos. At the same time, the “messy” process of co-creation resulted in certain ambiguities and tensions—and several conflicts about credit, royalties, and remuneration. This chapter parses the contributions and claims of the diverse collaborators to relay a sense of Page’s network of creativity. The argument is made that the work—a testament to her earthy, mixed-genre, ballet-burlesque aesthetics—germinated in her deep-seated aversion to conventionality and conformity.
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Maurer, Noel. "Escaping by Accident." In The Empire Trap. Princeton University Press, 2013. http://dx.doi.org/10.23943/princeton/9780691155821.003.0006.

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This chapter demonstrates how the Great Depression allowed Herbert Hoover and Franklin Roosevelt to pull back from Theodore Roosevelt's imperial commitment. The Depression facilitated the end of the first American empire by breaking up the coalition between creditors and direct investors. Under Depression conditions, however, governments faced a painful bind: they could maintain payments on their foreign debt at the cost of austerity measures that undermined political stability; or they could impose tax hikes that directly influenced the profitability of foreign direct investments; or they could default. In the battle between bondholders and direct investors, the direct investors won: the Depression had devastated the domestic influence of the financiers.
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Conference papers on the topic "Franking credits"

1

Huge, Elijah. "Proof (Saving the City)." In 2018 ACSA International Conference. ACSA Press, 2018. http://dx.doi.org/10.35483/acsa.intl.2018.41.

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In 1752, the year Benjamin Franklin is credited with the invention of the lightning rod, he also established the first American fire insurance company. The coincidence of these innovations prefigures the parallel development and interwoven relationships between invention, building insurance, and legislation that underlie the production of architecture today. Industrialization brought new threats to the city (e.g. electricity, speed, explosives) while also dramatically increasing the scale of historical perils (e.g. flood, fire, theft). In turn, these threats gave rise to a field of new products, accessory to conventional building. In their early forms, the automatic sprinkler, exterior fire escape, panic bar, emergency light, and theft alarm were, like Franklin’s lightning rod, ready for production and deployment on a large scale, without definitive spatial identity, and suitable for use in new or existing construction. Negotiating the thresholds between the developing infrastructures of the city and its private spaces (as insured and legally defined), these devices may be understood collectively as a crumple zone intended not to prevent architectural emergency but to absorb, limit, and contain its effects.
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You might also be interested in the extended bibliographies on the topic 'Franking credits' for particular source types:
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