Results 41 to 50 of about 34,129 (304)
Pengaruh Dividen Inisiasi dan Dividen Omisi terhadap Return Saham di Bursa Efek Indonesia
Jurnal Siasat Bisnis, 2011 The objective of this study is to determine the effect of dividend initiations and dividend omission of stock returns in Indonesia Stock Exchange (BEI). Variables in this study consist of dividends, dividend announcements, and a significant stock return ...
Azizah Ayu Sielvia
doaj +4 more sources
Jurnal Akuntansi dan Keuangan, 2007 The objective of this research is to study influence of profitability and investment opportunity as independent variable, and liquidity as moderating variable toward cash dividend.
Michell Suharli
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Tax preferences, dividends and lobbying for maximum value
South African Journal of Economic and Management Sciences, 2017 Background: The value of equity investments depends to some extent on the tax consequences for investors. When groups of investors have different tax preferences, this can lead to conflicting pressures on firms to either retain earnings or pay dividends.
Wessel M. Badenhorst
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Studies in Business and Economics, 2021 This paper examines the relation between dividend payments and stock prices of all firms in the German prime standard DAX 30 in the time period from 2012 to 2019.
Melching Konstantin, Nguyen Tristan
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Business Strategy and the Environment, EarlyView.ABSTRACT Amid increasing environmental and economic pressures, Africa's transition to a circular economy (CE) presents a vital pathway to inclusive, low‐carbon development. Yet, how digital transformation, informal innovation, and science, technology, and innovation (STI) policy readiness shape CE outcomes remains underexplored.
Emmanuel K. Manu +2 more
wiley +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA
Jurnal Akuntansi Indonesia, 2015 This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation.
Shintya Dewi Adi Putri
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [PDF]
پژوهشهای تجربی حسابداری, 2011 Dividend issue has long been regarded by financial and accounting researchers. There are many reasons for paying or not-paying dividend. Accurate detection and identification of factors affecting the dividend policy can be useful for corporate managers ...
Daruosh Fouroghi, Zahra Oladhosein
doaj +1 more source