Results 271 to 280 of about 319,348 (336)

Asymmetric Cost Behavior and Dividend Policy

Journal of Accounting Research, 2020
Costs are sticky on average, that is, they fall less for sales decreases than they rise for equivalent sales increases. We examine the effect of this asymmetric cost behavior on a firm's dividend policy.
Jie He, X. Tian, Huan Yang, Luo Zuo
semanticscholar   +1 more source

Determinants of dividend policy: evidence from an emerging and developing market

Managerial Finance, 2019
PurposeThe purpose of this paper is to identify the determinants of dividend policy in an emerging and developing market.Design/methodology/approachThe study employs a quantitative approach using 191 Sri Lankan firms and 1,337 firm-year observations as ...
Narayanage Jayantha Dewasiri
exaly   +2 more sources

The Green Dividend Dilemma: Carbon Dividends Versus Double-Dividends

FEDS Notes, 2019
By raising the price of carbon-emitting energy sources, a carbon tax would flexibly incentivize households and businesses to reduce fossil fuel consumption and substitute towards cleaner energy sources. A carbon tax would also generate a substantial stream of government revenue. This raises an important question – how should this revenue be used?
Stephie Fried, Kevin Novan, William Peterman   +2 more
openaire   +1 more source

Dividend persistence and dividend behaviour

Accounting & Finance, 2016
AbstractThis article demonstrates how a spurious regression problem caused by dividend persistence is compounded by a spurious correlation problem when the dependent and independent variables in dividend behaviour regressions are ratios composed of common component variables.
Chan, Kam Fong, Powell, John G., Shi, Jing, Smith, Tom   +3 more
openaire   +2 more sources

Board Reforms and Dividend Policy: International Evidence

Journal of Financial and Quantitative Analysis, 2020
We study the impact of board reforms implemented in 40 countries worldwide on corporate dividend policy. Using a difference-in-differences analysis, we find that firms pay higher dividends following the reforms.
Kee‐Hong Bae, Sadok El Ghoul, O. Guedhami, Xiaolan Zheng   +3 more
semanticscholar   +1 more source

Dividends and Dividend Taxation

Financial Analysts Journal, 2003
Rather than making dividend distributions tax free, why not simply allow companies to deduct dividends as they do bond coupon payments?
openaire   +1 more source

Dividend Buying: Linking Dividend Announcements and Ex-Dividend Day Effects

Journal of Accounting, Auditing & Finance, 1995
We provide a plausible explanation for earlier findings that positive abnormal stock returns associated with dividend announcements persist for several days and that abnormal volume and stock returns commence several days before a stock's ex-dividend day.
Helen M. Bowers, Donald Fehrs
openaire   +1 more source

Peace dividend

Science, 2018
Colombian scientists race to study once-forbidden territory before it is lost to development—or new conflict.
openaire   +2 more sources

Does carbon risk matter in firm dividend policy? Evidence from a quasi-natural experiment in an imputation environment

Journal of Banking and Finance, 2018
We examine the role of carbon risk in dividend policy, and how its effect varies between imputation (paying franked dividends) and classical (paying unfranked dividends) tax environments in the unique experimental setting in Australia.
Balasingham Balachandran, Justin Hung Nguyen   +1 more
exaly   +2 more sources

The COVID-19 Pandemic and Corporate Dividend Policy

Journal of Financial and Quantitative Analysis, 2020
This article shows that, for major equity markets, the proportion of index values attributable to the first 5 years of dividends dropped substantially in the first quarter of 2020 and that this drop was not reversed by the end of the year.
Georg Cejnek, Otto Randl, J. Zechner
semanticscholar   +1 more source