Dividends Bibliography

Including Stock Dividends and Splits

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Asquith, P. and P. Healy and K. Palepu. 1989. Earnings and stock splits. The Accounting Review (July): 387-403.

Ballantine, H. W. and G. S. Hills. 1935. Corporate capital and restrictions upon dividends. The Accounting Review (September): 246-268.

Banker, R. D., S. Das and S. M. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. The Accounting Review (January): 28-47.

Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.

Blouin, J. L., J. S. Raedy and D. A. Shackelford. 2011. Dividends, share repurchases, and tax clienteles: Evidence from the 2003 reductions in shareholder taxes. The Accounting Review (May): 887-914.

Briggs, L. L. 1932. Property dividends and law. The Accounting Review (September): 169-174.

Briggs, L. L. 1932. Rescission of dividends. The Accounting Review (December): 233-241.

Briggs, L. L. 1933. Dividends and the general corporation statutes. The Accounting Review (June): 130-144.

Briggs, L. L. 1933. Dividends on non-cumulative preferred stock. The Accounting Review (September): 224-238.

Briggs, L. L. 1934. Asset valuation in dividend decisions. The Accounting Review (September): 220-236.

Burke, J. T. 1962. Stock dividends - Suggestions for clarification. The Accounting Review (April): 283-288.

Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344.

Buttimer, H. 1961. Dividends and the law. The Accounting Review (July): 434-438.

Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. Abacus 36(2): 198-225.

Charitou, A., N. Lambertides and G. Theodoulou. 2010. The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced. Abacus 46(2): 153-187.

Chen, G., M. Firth and D. N. Gao. 2002. The information content of concurrently announced earnings, cash dividends, and stock dividends: An investigation of the Chinese stock market. Journal of International Financial Management & Accounting 13(2): 101-124.

Chottiner, S. and A. Young. 1971. A test of the AICPA differentiation between stock dividends and stock splits. Journal of Accounting Research (Autumn): 367-374.

Colwell, S. M. 2013. The qualified dividend multiplier effect. Journal of Accountancy (September): 68. (Taxpayers can save on qualified dividends and long-term capital gains).

Copeland, T. 2001. The real-options approach to capital allocation. Strategic Finance (October): 33-37. ("Real-options analysis considers what NPV doesn't and can't: the value of flexibility." The value of a real option is influenced by six variables: The value of the underlying project, the exercise price/investment cost, the volatility of the underlying project's value, the time to maturity, the risk-free interest rate, and dividends).

Couchman, C. B. 1924. Principles governing the amounts available for distribution of dividends. Journal of Accountancy (August): 81-97.

Davidson, B. T. 1924. "Payment of dividends before restoring impaired capital". Journal of Accountancy (February): 143-152.

Devos, E., W. B. Elliott and R. S. Warr. 2015. CEO opportunism?: Option grants and stock trades around stock splits. Journal of Accounting and Economics (August): 18-35.

Dillavou, E. R., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation available for dividends? The Accounting Review (March): 15-28.

Eiteman, D. S. 1963. Are there two kinds of stock dividends? N.A.A. Bulletin (October): 53-58.

Ellis, R. V. 1917. Preferred dividends. Journal of Accountancy (June): 461-462.

Finney, H. A. 1921. Expenses confused with dividends. Journal of Accountancy (November): 387.

Floyd, R. L. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (August): 151-153.

Ford, A. and Z. Wiebe. 2015. Financing for college with the Uniform Transfers to Minors Act: Make the zero rate for qualified dividends and net capital gain work toward building a college fund. Journal of Accountancy (July): 56-61.

Farooq, K., M. Azeem, C. M. Chui and J. Ruan. 2023. Board connections and dividend policy. Abacus 59(4): 983-1040.

Foster, T. W. III and D. Vickrey. 1978. The information content of stock dividend announcements. The Accounting Review (April): 360-370.

Foster, T. W. III and E. A. Scribner. 1998. Accounting for stock dividends and stock splits: Corrections to textbook coverage. Issues in Accounting Education (February): 1-13.

Goncharov, I. and S. van Triest. 2014. Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends. Abacus 50(3): 341-367.

Gonedes, N. J. 1978. Corporate signaling, external accounting, and capital market equilibrium: Evidence on dividends, income, and extraordinary items. Journal of Accounting Research (Spring): 26-79.

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Griffin, P. A. 1976. The association between relative risk and risk estimates derived from quarterly earnings and dividends. The Accounting Review (July): 499-515.

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (May): 321-348.

Harvard Business Review. 1926. Legal developments significant in business. Stock dividends - Capital or income. Harvard Business Review (October): 102-115.

He, J., X. Tian, H. Yang and L. Zuo. 2020. Asymmetric cost behavior and dividend policy. Journal of Accounting Research (September): 989-1021.

Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385.

Johnson, J. F. 1907. Dividends on watered stock. Journal of Accountancy (May): 47-48.

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kerrigan, H. D. 1936. Taxability of stock dividends under federal and state laws. The Accounting Review (December): 373-387.

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385.

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255.

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104.

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173.

Krohn, T. 1920. Taxation of capital profits and stock dividends. Journal of Accountancy (August): 88-96.

Kuczynski, R. R. 1923. The real significance of recent German stock exchange quotations and dividends. Harvard Business Review (October): 23-27.

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311.

Louis, H. and D. Robinson. 2005. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. Journal of Accounting and Economics (June): 361-380.

Mason, P. 1932. Profits and surplus available for dividends. The Accounting Review (March): 61-66.

Matherly, W. J. 1923. Proposed taxation of stock dividends. Journal of Accountancy (August): 97-103.

McGough, E. F. 1993. Anatomy of a stock split. Management Accounting (September): 58-61. (Guide to determining if a company should offer a stock dividend or a stock split).

Moeran, E. H. 1918. Stock dividends. Journal of Accountancy (March): 239-240.

Monahan, T. F. and B. N. Schwartz. 1986. Stock dividends vs. stock splits: Normative vs. descriptive approaches to accounting education. Issues in Accounting Education (Spring): 123-131.

Montgomery, R. H. 1921. Claims for refund of tax on stock dividends. Journal of Accountancy (July): 74.

Newmark, R. H. 1966. "Gross-up" of foreign dividends. Management Accounting (January): 47-54.

Niehus, R. J. 1961. Tax-free stock dividends and the new model income statement for German corporations. The Accounting Review (April): 259-264.

Ohlson, J. A. 1989. Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model. Journal of Accounting and Economics (July): 109-115.

Ohlson, J. A. 1990. A synthesis of security valuation theory and the role of dividends, cash flows, and earnings. Contemporary Accounting Research 6(2): 648-676.

Partington, G. H. and R. H. Chenhall. 1983. Dividends, distortion and double taxation. Abacus 19(1): 3-13.

Penman, S. H. and T. Sougiannis. 1997. The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation. The Accounting Review (January): 1-21.

Peterson, C. A., J. A. Millar and J. N. Rimbey. 1996. The economic consequences of accounting for stock splits and large stock dividends. The Accounting Review (April): 241-253.

Pinkerton, P. W. 1934. Recent corporation laws on stated capital, treasure stock, surplus and dividends. N.A.C.A. Bulletin (July 1): 1255-1279.

Pirrone, M. M. 2017. Sixth Circuit upholds DISC dividends paid to Roth IRAs. Journal of Accountancy (May): 72-73.

Preinreich, G. A. D. 1932. Stock yields, stock dividends and inflation. The Accounting Review (December): 273-289.

Rankine, G. W. and E. K. Stice. 1997. Accounting rules and the signaling properties of 20 percent stock dividends. The Accounting Review (January): 23-46.

Richardson, A. P. 1924. American accountancy honored, A splendid memorial (E. W. Sells), The honor well merited, Audit of brokerage houses, Stock exchanges aroused, The next step, The wickedness of Wall Street, Control of listings, Protective insurance suggested, International accountancy, Appointment of receivers, Surplus available for dividends, Schools of commerce and accounts, Sad but true. Journal of Accountancy (November): 363-372.

Ryan, V. 2012. Dividends rising. CFO (April): 17-18.

Schaefer, T. F. 1984. The information content of current cost income relative to dividends and historical cost income. Journal of Accounting Research (Autumn): 647-656.

Schlatter, C. F. 1923. Payment of dividends before restoring impaired capital. Journal of Accountancy (March): 172-185.

Sibley, A. M. and C. T. Rini. 1974. How often should you pay dividends? Management Accounting (November): 40-42, 45.

Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89.

Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324.

Skinner, D. J. and E. Soltes. 2011. What do dividends tell us about earnings quality? Review of Accounting Studies 16(1): 1-28.

The Accounting Review. 1940. Cerro de Pasco Copper Corporation: Auditing of foreign subsidiaries; inventory valuation; dividends from subsidiaries. The Accounting Review (June): 265-271.

The Accounting Review. 1941. Metropolitan Edison Company: Restriction on dividends on common stock; consent order. The Accounting Review (March): 94-97.

The Accounting Review. 1941. International Salt Company: Dividends out of subsidiary surplus at date of acquisition; amortization of bond discount. The Accounting Review (March): 97-102.

The Accounting Review. 1941. The Republic Company: Stop order, dividends on partly paid stock as interest income, investment trust accounting. The Accounting Review (March): 102-106.

Thomas, H. I. 1914. Real estate accounting; and may premiums from sales of capital stock be used for dividends? Journal of Accountancy (November): 357-365.

Tong, Y. H. and B. Miao. 2011. Are dividends associated with the quality of earnings? Accounting Horizons (March): 183-205.

Tucker, J. J. III. 1985. The role of stock dividends in defining income, developing capital market research and exploring the economic consequences of accounting policy. The Accounting Historians Journal 12(2): 73-94.

Tucker, J. J. III. 1993. The use of historical analysis to provide alternatives to authoritative justifications of accounting standards: A focus on stock dividends. Journal of Accounting Education 11(2): 259-274.

Tuckerman, B. 1965. Reporting foreign dividends. Management Accounting (November): 51-55.

Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.

Walton, S. 1919. Interest on unpaid cumulative dividends, Deceptive averaging again, No-par-value stock and convertible notes. Journal of Accountancy (September): 236-239.

Walton, S. 1919. Profits and dividends, Amortizing serial bonds, Life Insurance Policy as an asset, Errors in posting and in trial balance, Stock dividend - Or bonus. Journal of Accountancy (December): 461-473.

Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institution examination, Auditing May 1918, bond discount, depreciation on circulating containers, discount on bonds redeemed with stock, selling one company to another, increased value of fixed assets, partnership insurance, private ledger, and stock dividends. Journal of Accountancy (August): 143-156.

Weiss, W. F. 1916. Dividends and the new income tax law. Journal of Accountancy (November): 343-352.

York, T. 1940. Stock and other dividends as income. The Accounting Review (September): 380-393.

York, T. 1941. Stock dividends from the view-point of the declaring corporation. The Accounting Review (March): 15-33.

Zucca, L. J. and D. P. Kirch. 1996. A gap in GAAP: Accounting for midrange stock distributions. Accounting Horizons (June): 100-112.