Results 61 to 70 of about 281,298 (342)
Corporate dividend policy in practice: the views of Nigerian financial managers [PDF]
, 2015 Purpose – The purpose of this study is to provide an additional insight into the dividend puzzle by investigating the field practice of dividend policy in an emerging market such as Nigeria.
Arun, Thankom Gopinath +3 more
core +1 more source
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
The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [PDF]
بررسیهای حسابداری و حسابرسی, 2009 This research has investigated the relationship between earnings quality and dividend. Accruals based on Dechow and Dichev (2002) models, extraordinary items, restatement of the earnings and Pearson correlation between current and next period operating ...
Seyed Hossein Alavi Tabari +3 more
doaj
Optimal dividends for a NatCat insurer in the presence of a climate tipping point
Canadian Journal of Statistics, EarlyView.Abstract We study optimal dividend strategies for an insurance company facing natural catastrophe claims, anticipating the arrival of a climate tipping point after which the claim intensity and/or the claim size distribution of the underlying risks deteriorates irreversibly.
Hansjörg Albrecher +2 more
wiley +1 more source
Mathematical model for determining the price of shares: With the impact of inflation [PDF]
Oditor, 2017 In theory, the stock price is correlated with the movement of the price of goods on the market. In inflationary conditions or circumstances that inflation predicts growing demand for the shares, as the shares are considered to be protected from inflation
Damnjanović Radovan
doaj
International Journal of Management and Economics, 2015 This article analyzes the investor reaction to information on the final value of dividend payouts for companies listed on the Warsaw Stock Exchange, using the event study methodology.
Szomko Natalia
doaj +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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Motivated by the growing attention and concerns surrounding climate change and the potential role of institutional investors' ownership concentration (OC) in reducing corporations' greenhouse gas (GHG) emissions, this article explores the relationship between various forms of institutional ownership and firms' GHG emission intensity. To do so,
Daniele Giordino +3 more
wiley +1 more source
A Tax-Based Test of the Dividend Signaling Hypothesis [PDF]
We propose and implement a new test of the dividend signaling hypothesis that is designed to discriminate between dividend signaling and other theories that would account for the apparent existence of a dividend preference.
Adam Wantz, B. Douglas Bernheim
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source