Results 111 to 120 of about 256,196 (292)

Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005 [PDF]

Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies.
Hanna Karikallio, Jukka Pirttilä, Seppo Kari   +2 more
core  

Inconsistency of the Capital Asset Pricing Model in a Multi‐Currency Environment

International Journal of Finance &Economics, EarlyView.
ABSTRACT The capital asset pricing model (CAPM) is a widely adopted model in asset pricing theory and portfolio construction because of its intuitive nature. One of its main conclusions is that there exists a global market portfolio that each rational investor should hold in proportion to the risk‐free asset. In this paper, we demonstrate theoretically
Khalifa Al‐Thani, Domenico Mignacca, Gianluca Fusai, Fabio Caccioli, Guido Germano   +4 more
wiley   +1 more source

The main theories of the dividend decision [PDF]

This paper has like objective to present the main theories of the dividend decision. So, after a short introduction we present Lintner’s partial adjustment model, models derived from the Lintner’s and residual dividend theory.theories, dividend decision,
Dorel BERCEANU, Marian SIMINICA
core  

Woman‐centeredness of family planning care and associated factors in a semi‐urban health district in West Cameroon

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To measure the woman‐centeredness of family planning (FP) care and determine its correlates in West Cameroon. Methods We conducted a cross‐sectional analytical study from August to November 2024 in the Mifi Health District (MHD). We included women receiving FP care in all the public health facilities. We collected data were using the
Jovanny Tsuala Fouogue, Wiliams Carter Kenne Djuatio, Armand Tiotsia Tsapi, Ymele Florent Fouelifack, Madye Ange Ngo Dingom, Estelle Diane Modjo Kamdem, Jeanne Hortence Fouelifack Fouedjio   +6 more
wiley   +1 more source

Multivariate Causal Estimates of Dividend Yields, Price Earning Ratio and Expected Stock Returns: Experience from Malaysia [PDF]

The study examines the relationship among Malaysian’s market stock return, dividend yields and price earnings rato. Specifically, it examines the existence of long-run and short-run relationship and also their predictive power (causality) between and ...
Abdul Fatah, Faizatul Syuhada, Wan Mahmood, Wan Mansor   +1 more
core   +1 more source

The Impacts, Mechanisms, and Patterns of China Rural Collective Economic Development With Common Prosperity for All

International Studies of Economics, EarlyView.
ABSTRACT As a fundamental tenet of socialism with Chinese characteristics, pursuing common prosperity for all entails reducing urban‐rural disparities while simultaneously increasing rural household income. This study utilizes interview and survey data from the “Chinese Thousand Villages Survey” conducted by the Shanghai University of Finance and ...
Qingen Gai, Zhiqiang He, Fangfang Su, Wencheng Zhao   +3 more
wiley   +1 more source

Soft Power in Trade: Quantifying the Impact of Confucius Institutes on China's Exports

International Studies of Economics, EarlyView.
ABSTRACT This paper investigates the role of Confucius Institutes (CIs) as a form of China's cultural diplomacy and their impact on international trade, particularly exports. Using a gravity model, we analyze data from 1990 to 2019 across countries, finding that the presence of CIs significantly boosts China's exports.
Renjing Chen, Wei Jin, Tangrui Yang
wiley   +1 more source

Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee, Chun‐Chia Chang, Fang Yang, Beu Lee   +3 more
wiley   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

As Seen on Social Media: The Daily Effects of Social Media Content on Employee Emotions and Behaviors

Journal of Organizational Behavior, EarlyView.
ABSTRACT Employees regularly use social media during work hours and thus are exposed to a wide variety of vibrant, fluid social information that they would likely not have access to through other channels. We contribute to the literature by suggesting that the social information available on social media is infused with meaning that can affect ...
Rebecca L. Greenbaum, Marcus M. Butts, Mary B. Mawritz, Matthew J. Quade, Hoda Vaziri   +4 more
wiley   +1 more source