E. Lie et H. Lie, « The role of personal taxes in corporate decisions: an empirical analysis of share repurchases and dividends », Journal of Financial and Quantitative Analysis, vol. 34, 1999, pp. 533-552.
M. Jagannathan, C. Stephens et M. Weisbach, « Financial Flexibility and the Choice Between Dividends and Stock Repurchases », Journal of financial Economics, vol. 58, 2000, pp. 355-384.
