The Journal of Finance

The Journal of Finance publishes leading research across all the major fields of finance. It is one of the most widely cited journals in academic finance, and in all of economics. Each of the six issues per year reaches over 8,000 academics, finance professionals, libraries, and government and financial institutions around the world. The journal is the official publication of The American Finance Association, the premier academic organization devoted to the study and promotion of knowledge about financial economics.

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DISCUSSION

Published: 05/01/1980   |   DOI: 10.1111/j.1540-6261.1980.tb02179.x

Patrick J. Hess


The Ex‐Dividend Day Behavior of Stock Returns: Further Evidence on Tax Effects

Published: 05/01/1982   |   DOI: 10.1111/j.1540-6261.1982.tb03566.x

PATRICK J. HESS


Time‐Series Variation in Dividend Pricing

Published: 12/01/1994   |   DOI: 10.1111/j.1540-6261.1994.tb04775.x

KENNETH M. EADES, PATRICK J. HESS, E. HAN KIM

Ex‐dividend day returns vary over time. The ex‐day returns of high‐yield stocks are persistently positive for some time periods and negative for others; in contrast, ex‐day returns of low‐yield stocks are always positive and less variable. We are unable to explain the variation with changes in the tax code, but we do find a strong effect for the introduction of negotiated commissions. We find evidence that corporate dividend capturing is affecting ex‐day returns and confirm the findings of Gordon and Bradford (1980) that the price of dividends is countercyclical.