Managerial Finance


Accounting and Finance

Table Of Contents: Volume 13 Issue 3/4

Managing Corporate Tax

Roger J. Lister

The theme of this issue of Managerial Finance is managing corporate tax. Accompanying contributions address capital budgeting, financing, dividends, and financial reporting.

Corporate Financing Policy and Taxation

E.A. Evans

Considerable debate centres around the use of debt finance as opposed to new equity and internally generated funds for the financing of new investment projects. The…

The Financial Reporting Aspects of Corporate Tax Management

Patricia J. Eckersall

The primary purpose of this article is to look at the manner in which the tax management aspects of a company's performance are presented in the financial statements.

The Impact of Taxation on the Capital Budgeting Decision of Companies

J.A. Kennedy, K.F. Sugden

In recent decades a vast amount of academic ink has been spilled in theorising as to how companies should go about making capital investment decisions. Comparable effort…

Dividends and Taxation

Phillip Ormrod

The purpose of this paper is to examine current thinking and evidence on the extent to which taxation is, or should be, an influence upon dividend policy. To this end, the…



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  • Professor Don Johnson