# Sources — Dillard's, Inc. (DDS) Reincorporation Publication

**Firm**: Dillard's, Inc.
**Ticker**: DDS
**CIK**: 0000028917
**Exchange**: NYSE
**Build date**: 2026-05-18
**Subsite version**: v1.0
**Canonical dataset**: `Reincorporation_Matrix_v6_2026-04-25_rev59.xlsx`
**Project**: SMU Corporate Governance Initiative — Reincorporation Tracker
**Project lead**: Shane Goodwin, PhD — sgoodwin@smu.edu

Bluebook 21st edition. `[VERIFY]` tags pending independent verification.

## 1. SEC filings

- Dillard's, Inc., Current Report on Form 8-K (announcement of proposed redomiciliation) (filed July 21, 2025, 20:16 ET, after market close). Accession 0001104659-25-069315. https://www.sec.gov/Archives/edgar/data/28917/000110465925069315/. [VERIFY]
- Dillard's, Inc., Definitive Proxy Statement (DEF 14A) for the August 19, 2025 special meeting (July 29, 2025). Accession 0001104659-25-071253. https://www.sec.gov/Archives/edgar/data/28917/000110465925071253/. [VERIFY]
- Dillard's, Inc., Current Report on Form 8-K (Item 5.07 + cover-page state change to Texas) (August 31, 2025, effective date). Accession 0001104659-25-080914. https://www.sec.gov/Archives/edgar/data/28917/000110465925080914/. [VERIFY]
- Dillard's, Inc., Annual Report on Form 10-K. Governance section to be cited for Class A / Class B structure and Beneficial Ownership table. [DATA PENDING: accession + pinpoint]
- Dillard's, Inc., Schedule 13D/G filings (Dillard family holdings). https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0000028917&type=SC+13&dateb=&owner=include&count=40. [VERIFY]

## 2. State corporate law

- Del. Code Ann. tit. 8, § 266 (2024). https://delcode.delaware.gov/title8/c001/sc09/index.shtml. [VERIFY]
- Tex. Bus. Orgs. Code § 10.1085 (2024). https://statutes.capitol.texas.gov/Docs/BO/htm/BO.10.htm. [VERIFY]
- Tex. Bus. Orgs. Code § 21.552 (West 2025 supp.) (SB 29, eff. May 14, 2025). [VERIFY]
- Tex. Bus. Orgs. Code § 21.373 (West 2025 supp.) (SB 1057, eff. May 14, 2025). [VERIFY]
- Tex. Bus. Orgs. Code § 21.4161. [VERIFY]
- Tex. Bus. Orgs. Code § 21.157 (multi-class capital structures with differential voting). [VERIFY]
- Tex. S.B. 27, 89th Leg., R.S. (2023) (Texas Business Court, eff. Sept. 1, 2024). [VERIFY]

## 3. Federal law

- SEC Rule 14a-9, 17 C.F.R. § 240.14a-9 (2024). [VERIFY]
- SEC Rule 14a-8, 17 C.F.R. § 240.14a-8 (2024). [VERIFY]

## 4. Academic literature (methodology)

- MacKinlay, A. Craig, *Event Studies in Economics and Finance*, 35 J. Econ. Literature 13 (1997). [VERIFY]
- Patell, James M., 14 J. Acct. Rsch. 246 (1976). [VERIFY]
- Romano & Wolf, 73 Econometrica 1237 (2005). [VERIFY]
- Benjamini & Hochberg, 57 J. Royal Stat. Soc'y B 289 (1995). [VERIFY]
- Schuirmann, 15 J. Pharmacokinetics & Biopharmaceutics 657 (1987). [VERIFY]
- Abadie, Diamond & Hainmueller, 105 J. Am. Stat. Ass'n 493 (2010). [VERIFY]
- Arkhangelsky et al., 111 Am. Econ. Rev. 4088 (2021). [VERIFY]
- Bollerslev, 31 J. Econometrics 307 (1986). [VERIFY]

## 5. Academic literature (corporate law)

- [DATA PENDING: family-controlled-firm governance literature; two-class capital structure scholarship; Bebchuk on charter competition]

## 6. News and trade press

- [DATA PENDING: Bloomberg Law / WSJ coverage of Dillard's redomiciliation; ISS-Glass Lewis recommendations on the August 19, 2025 special meeting; law-firm client alerts]

## 7. Primary data

- S&P Capital IQ Public Pricing — ticker DDS, daily adjusted close, T−260 through T+10 around 2025-07-22. [DATA PENDING: per-firm pull]
- S&P Capital IQ Public Ownership Detailed — ticker DDS, pre-event-date snapshot. [DATA PENDING]
- CRSP via WRDS. [DATA PENDING]
- Ken French Data Library — FF5 + UMD. https://mba.tuck.dartmouth.edu/pages/faculty/ken.french/data_library.html. [VERIFY]
- Dillard's, Inc., official logo. [DATA PENDING: source from IR press kit]

## Pending verification

- All event-study fields per data.json — resolution via per-firm event-study run against canonical 2025-07-22 event date.
- All coalition fields — resolution via S&P Capital IQ Public Ownership Detailed snapshot.
- Class A / Class B share count + voting-rights ratio — resolution via Dillard's 10-K + DEF 14A.
- Dillard's Texas charter / bylaw opt-in elections under SB 29 / SB 1057 / §21.4161 — resolution via Texas Secretary of State filing record.
- Logo SVG, OG card, replication kit files — resolution via standard pipeline.

---

**End of SOURCES.md v1.0 (DDS) — Shane Goodwin, PhD, SMU CGI, 2026-05-18.**