Results 131 to 140 of about 32,408 (246)

Corporate ESG Profiles and Investor Horizons

The Journal of Finance, EarlyView.
ABSTRACT We find that long‐term institutional investors tilt their portfolios toward firms with better Environmental, Social, and Governance (ESG) profiles, in the cross sections of both institutional investor portfolios and the ownership of firms. We test whether several theoretically motivated mechanisms can explain this relationship.
LAURA T. STARKS, PARTH VENKAT, QIFEI ZHU
wiley   +1 more source

Dividend policy issues in the European pharmaceutical industry: new empirical evidence. [PDF]

Eur J Health Econ, 2023
Basse T, Schwarzbach C, Graf von der Schulenburg JM.   +2 more
europepmc   +1 more source

Dividend Policy of German Firms [PDF]

German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment ...
Correia da Silva, L., Goergen, M., Renneboog, L.D.R.   +2 more
core   +1 more source

Pengaruh Jenis Industri, Kepemilikan Manajerial, Operating Profit Margin Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Yang Terdaftar Dibursa Efek Indonesia Tahun 2012-2014 [PDF]

, 2016
The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership ...
Ariani, N. E. (Nita), Nazira, C. F. (Cut)   +1 more
core  

Amendment Thresholds and Voting Rules in Debt Contracts

Journal of Accounting Research, Volume 64, Issue 1, Page 181-227, March 2026.
ABSTRACT Most loan contracts in the United States contain a provision for lender voting rules. We study the optimal voting rule that allows lenders to waive a covenant violation. When lenders have heterogeneous preferences, lenient voting rules increase the probability of waivers that allow inefficient investments.
JUDSON CASKEY, KANYUAN HUANG, DANIEL SAAVEDRA   +2 more
wiley   +1 more source

Do Busy Bees Still Make Honey? Examining the Impact of Non‐CEO Executives’ Outside Roles on Firm Performance

Financial Review, Volume 61, Issue 1, Page 229-260, February 2026.
ABSTRACT We examine how non‐CEO executives (NCEs) serving on outside boards affect their focal firm performance. Firms with such NCEs exhibit lower return on asset (ROA) and profit margins than those without. These effects begin after board service starts, are not explained by busy boards or CEOs, and persist at least a year.
Md Raihan Uddin Chowdhury, Alex Holcomb, Feixue Xie   +2 more
wiley   +1 more source

Corporate General Counsels and Investment Efficiency: Novel Evidence

Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 578-608, February 2026.
ABSTRACT We examine whether the presence of corporate general counsels (GCs) is associated with investment efficiency using both conditional and unconditional regressions. Utilizing a large sample of publicly listed US firms, we find that GCs are associated with higher investment in environments prone to underinvestment and lower investment in ...
Nader Atawnah, Michael Michael, Arman Eshraghi, Rashid Zaman, Muhammad J. Ali   +4 more
wiley   +1 more source

Are owners chalk and cheese in the context of dividend smoothing asymmetry? [PDF]

Front Psychol, 2022
Ali Z, Hanming Y, Zhongxin W, Ali S.
europepmc   +1 more source

PENGARUH DEBT TO EQUITY RATIO, CASH POSITION, DAN RETURN ON ASSETS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

, 2017
Kebijakkan dividen merupakan masalah yang sering dihadapi perusahaan go public, karena adanya kepentingan yang bertentangan antara pihak perusahaan dengan pemegang saham, yaitu untuk memenuhi harapan para pemegang saham terhadap dividendan di sisi lain ...
AGUSTINI, SABRINA YESI
core  

Understanding UK Productivity Using a Macroeconomic Lens

Journal of Economic Surveys, Volume 40, Issue 1, Page 214-241, February 2026.
ABSTRACT We survey UK labor productivity over the long run, comparing it with other advanced economies, and focus on the sharp slowdown since the global financial crisis. Using a growth accounting framework, we highlight the primary role of total factor productivity (TFP), while noting that the contribution of capital shallowing is influenced by ...
Jagjit S. Chadha, Issam Samiri
wiley   +1 more source