Master Limited Partnership Research in Accounting, Economics, and Finance

被引：0

作者：

Mandell, Aaron J. ^{[1
]}

机构：

[1] Univ Wisconsin, Sheldon B Lubar Coll Business, Milwaukee, WI 53201 USA

来源：

JOURNAL OF THE AMERICAN TAXATION ASSOCIATION | 2022年 / 44卷 / 02期

关键词：

master limited partnerships; taxation; organizational form; governance; EQUITY CARVE-OUTS; ORGANIZATIONAL FORM; CORPORATE GOVERNANCE; DIVIDEND POLICY; REAL-ESTATE; TAX; VALUATION; CHOICE; INFORMATION; INVESTMENT;

D O I：

10.2308/JATA-2020-012

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I review the research on master limited partnerships (MLPs) in the accounting, economics, and finance literature. I begin by outlining the scope of the review and providing a brief background on the structure, taxation, and governance of master limited partnerships. Next, I describe the various sources from which MLP data are derived. I then review the research, aggregating it into four broad categories: (1) taxes and organizational form; (2) taxes, capital structure, and payout policy; (3) valuation; and (4) governance research. Within each section, I present possible avenues for future research in accounting, economics, and finance.

引用

页码：55 / 75

页数：21

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