Results 51 to 60 of about 256,196 (292)
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
CONTROVERSIAL ASPECTS REGARDING TAX EVASION [PDF]
Challenges of the Knowledge Society, 2018 Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal.
Mircea-Constantin SINESCU +1 more
doaj
A synchronous binary array divider [PDF]
, 1974 An asynchronous binary divider formed of an array of identical logic cells is described. Each cell includes a single bit binary subtractor and a selection gate. The array is connected to divisor, dividend, quotient and remainder registers.
Wang, G. Y.
core +1 more source
Fear of Failure as a Gendered Barrier to Building Sustainable Entrepreneurial Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on four well‐established theoretical perspectives, this paper proposes an intersectional, emotionally grounded framework for understanding how gender and age jointly shape entrepreneurial perceptions across psychological, social, and cultural domains.
Giusy Sica +3 more
wiley +1 more source
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
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
doaj +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
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
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 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
doaj +1 more source