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Pigou's Dividend versus Ramsey's Dividend in the Double Dividend Literature [PDF]
SSRN Electronic Journal, 2006 The aims of this paper are to highlight misinterpretations of policy assessments in the double dividend literature, to specify which of the efficiency costs and benefits should be ascribed to each dividend, and then, to propose a definition for the first
Eduardo L. Giménez Fernández +1 more
core +5 more sources
Dividend Guidance to Manage Analyst Dividend Expectations [PDF]
International Review of Financial Analysis, 2018 Using a sample of dividend payers from 12 European countries, we document that managers guide analyst dividend expectations to avoid reporting dividends below the consensus forecast. Specifically, we show that dividend guidance predicts (1) a substantial
Bilinski, P., Lyssimachou, D.
core +3 more sources
Journal of Accounting and Investment, 2023 Research aims: This study investigates the role of firm characteristics explained by the investment opportunity (IO) on the ability of dividends to predict future earnings.
Sila Ninin Wisnantiasri
doaj +1 more source
Dividend Announcements Reconsidered: Dividend Changes versus Dividend Surprises [PDF]
SSRN Electronic Journal, 2011 This paper reconsiders the issue of share price reactions to dividend announcements. Previous papers rely almost exclusively on a naive dividend model in which the dividend change is used as a proxy for the dividend surprise. We use the difference between the actual dividend and the analyst consensus forecast as obtained from I/B/E/S as a proxy for the
Andres, Christian +4 more
openaire +7 more sources
SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
Gusau Journal of Accounting and Finance, 2023 This study examines the effect of sustainability reporting (SR) on financial-performance of listed manufacturing firms in Nigeria from 2010 to 2020. Ex-post facto research design was employed and 24 firms form 8 sectors were sampled.
Olabode Olutola Aiyesan
doaj +1 more source
Earnings Management and Dividend Payments during the Covid-19 Pandemic [PDF]
Interdisciplinary Description of Complex Systems, 2022 The recent outbreak of coronavirus has caused the worst global economic crisis in the last few decades. A substantial number of companies have experienced severe economic difficulties and were tempted to adjust their financial figures in order to reach ...
Ivica Filipović +2 more
doaj +1 more source
Determinants of firm’s capital expenditure: Empirical evidence from Vietnam [PDF]
Management Science Letters, 2019 This research was conducted to investigate the factors affecting the company’s capital expenditure. Data were collected from the firms listed on Ho Chi Minh Stock Exchange (HOSE) over the period of nine years from 2010 to 2018, including the sample of ...
Huu Anh Nguyen, Thanh Hieu Nguyen
doaj +1 more source
SSRN Electronic Journal, 2019 Abstract This paper studies why investors buy dividend-paying assets and how they time consumption accordingly. We combine administrative bank data linking customers’ consumption and income to portfolio data and survey responses on financial behavior. We find that private consumption is excessively sensitive to dividend income. Investors
Bräuer, Konstantin +2 more
openaire +5 more sources
Dividend Policy and Firm Value in Indonesia: The Moderating Role of Capital Structure
CECCAR Business Review, 2022 This study aims to examine the effect of dividend policy on firm value with capital structure as a moderating variable. The research was conducted on manufacturing companies on the Indonesia Stock Exchange in 2016-2019.
Vriska Mega PRATIWI +2 more
doaj +1 more source
MODEL KEBIJAKAN DIVIDEN BERDASARKAN SIKLUS HIDUP PERUSAHAAN: STUDI EMPIRIS DI INDONESIA
Jurnal Benefita, 2018 In the life cycle theory of the company, it is stated that the Company which is at the established stage has the ability to make money beyond its ability to find profitable investment opportunities.
Irdha Yusra +2 more
doaj +1 more source