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Abstract Exactly how franking credits influence the Australian equity market has sparked controversy among academics, regulators, politicians and practitioners since the introduction of the dividend imputation system in July 1987. Australia applied a classical tax system where corporate earnings are taxed twice, once at the corporate level and the second at the personal level on distributed dividends before July 1987. After the introduction of the imputation system to remove the double taxation, Australian resident shareholders who receive fully franked dividends are able to obtain a credit for the corporate tax that has already been paid. The discussion in the Australian Government (2014, 2015) triggers controversy among academics and practitioners on whether the imputation system should be modified or even completely revoked. The main topic of the debate is “whether franking credits are priced in the market”. Despite much theoretical and empirical research, the evidence is mix

United kingdomAustralian governmentDual listed companyAmerican depositary receiptsFranking creditsEx dividend dateஒன்றுபட்டது கிஂக்டம்ஆஸ்திரேலிய அரசுஇரட்டை பட்டியலிடப்பட்டுள்ளது நிறுவனம்முன்னாள் ஈவுத்தொகை தேதி