Results 91 to 100 of about 42,836 (313)
Local Dividend Clienteles [PDF]
We exploit demographic variation to identify the effect of dividend demand on corporate payout policy. Retail investors tend to hold local stocks and older investors prefer dividend-paying stocks.
Bo Becker +2 more
core
Dividend reductions, the timing of dividend payments and information content
, 2012 Australian companies pay dividends semi-annually with smaller 'interim' payments and larger 'final' payments. Interim dividends are declared and paid within a less full information environment than final dividends. We analyze the interactions between the
Krishnamurti, Chandrasekhar +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThe article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting
NEDERIȚA ALEXANDRU, LAZARI LILIANA
doaj
Vranje's credit bank: Joint-stock company [PDF]
Baština, 2018 Due to the degree of perish and changed business activities conditions after the WWI, a lot of banks in the area of Serbia were not able to continue their business activities.
Becić Ivan M.
doaj
Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises [PDF]
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra ...
Wild, Michael +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Is the Dividend Puzzle Solved? [PDF]
Since the 1960’s, there is an ongoing debate on dividend policy, which remains a controversial issue to this day. Why do firms pay dividends? The academics have not been able to agree on any convincing explanation, and the same time, many even claim that
Maria Rosa Borges
core
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source