Results 71 to 80 of about 60,284 (306)
Tax Policy and the Dividend Puzzle [PDF]
This paper offers a new explanation of the dividend puzzle, based upon a model in which firms attempt to signal profitability by distrubuting cash to shareholders.
B. Douglas Bernheim
core
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
Corporate Risk Management and Dividend Signaling Theory [PDF]
This paper investigates the effect of corporate risk management on dividend policy. We extend the signaling framework of Bhattacharya (1979) by including the possibility of hedging the future cash flow.
Georges Dionne, Karima Ouederni
core
Tax implications of dividend policy [PDF]
This study examines the tax-arbitrage possibilities on the Budapest Stock Exchange between 1995 and 2007. The theoretical possibility for the arbitrage is the different taxation for different stockholders, for the private investors and for the ...
Fazakas, Gergely, Barabás, Zoltán
core +1 more source
ABSTRACT Achieving green transition has become an essential policy priority for which economies need to mobilize green finance, increase green innovation, and promote trade in environmentally sustainable goods and services. However, the effectiveness of policies for enhanced green development depends not only on their design but also on their ...
Sami Ur Rahman +3 more
wiley +1 more source
A Survey on the Relationship between Performance of Investment Companies and Liquidity and Profitability ratios and Dividend Per Share in Tehran Stock Exchange [PDF]
یکی از ویژگیهای بازار سرمایه وجود اوراق بهادار گوناگون با ریسک و بازده متفاوت است که شرکتهای سرمایهگذاری با تشکیل پرتفوی متنوع قابلیت سرشکن کردن ریسک و کاهش آن را دارند و میتوان ارزیابی عملکرد پرتفوی را به عنوان یک ساز و کار کنترلی و بازخورد آخرین ...
Reza Tehrani, Sohbatollah Abi
doaj
How did the 2003 dividend tax cut affect stock prices? [PDF]
We test the hypothesis that the 2003 dividend tax cut boosted U.S. stock prices and thus lowered the cost of equity. Using an event- study methodology, we attempt to identify an aggregate stock market effect by comparing the behavior of U.S. common stock
Steven Sharpe +2 more
core
Dividend policy, corporate control and tax clienteles : the case of Germany [PDF]
This paper studies the impact of the concentration of control, the type of controlling shareholder and the dividend tax preference of the controlling shareholder on dividend policy for a panel of 220 German firms over 1984-2005.
Goergen, Marc +2 more
core
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou +2 more
wiley +1 more source
Is the Dividend Puzzle Solved? [PDF]
Since the 1960’s, there is an ongoing debate on dividend policy, which remains a controversial issue to this day. Why do firms pay dividends? The academics have not been able to agree on any convincing explanation, and the same time, many even claim that
Maria Rosa Borges
core

