Results 71 to 80 of about 42,836 (313)
The Economic Effects of Dividend Taxation [PDF]
This paper tests several competing hypotheses about the economic effects of dividend taxation. It employs British data on security returns, dividend payout rates, and corporate investment, because unlike the United States, Britain has experienced several
James M. Poterba, Lawrence H. Summers
core
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Jurnal Maksipreneur: Manajemen, Koperasi, dan EntrepreneurshipThe purpose of this study is to investigate how a company's dividend policy is influenced by the characteristics of its board of directors, business size, profitability, and free cash flow.
Ari Wibowo, Erna Setiany
doaj +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Dividend Taxation and Intertemporal Tax Arbitrage [PDF]
We analyze the effects of changes in dividend tax policy using a life-cycle model of the firm, in which new firms first access equity markets, then grow internally, and finally pay dividends when they have reached steady state.
Anton Korinek, Joseph E. Stiglitz
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Dividend policy : theory and practice /
, 2003 Dividend Policy explores the puzzle presented by dividends: irrational and subject to fashion, yet popular and desirable, they remain a priority among managers, even while perceived as largely symbolic.
Frankfurter, George M. +2 more
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Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 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]
تحقیقات مالی, 2009 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
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