Results 201 to 210 of about 32,946 (243)

LIFO adoption and dividend payout

Managerial and Decision Economics, 1992
AbstractAdoption of the LIFO inventory costing method tends to decrease reported earnings but increases cash flows to adopting firms. This study examines the change in dividend payout ratios (cash dividends divided by earnings) accompanying LIFO adoption.
Jeong Youn Kim, Michael Ettredge
openaire   +1 more source

Dividend payouts and catering to demands: Evidence from a dividend tax reform

International Review of Financial Analysis, 2021
Utilizing the 2012 dividend tax reform in China, this paper examines how firms make dividend payout decisions that cater to the controlling shareholders' demand, especially when controlling shareholders and outside mi-nority shareholders have different dividend preferences.
Yu, Xin, Wang, Yuetang, Chen, Yingrun, Wang, Guojun   +3 more
openaire   +2 more sources

Company reputation and dividend payout

Meditari Accountancy Research
Purpose The purpose of this paper is to examine the association between company reputation and dividend policy. Design/methodology/approach In this study, sample of 98,809 firm-year observations from 22 countries covering 2005–2016 were used. Findings Firm reputation concerns are associated with higher propensities to pay dividends and payout ...
Houqe, Muhammad Nurul, Michael, Michael, Ali, Muhammad Jahangir, Rahman, Dewan   +3 more
openaire   +2 more sources

Investors preferences and dividend payouts

Applied Economics Letters, 2001
A compelling motivation for dividends remains elusive in the face of double taxation, yet firms continue to pay dividends. This note identifies two previously unrecognized benefits of dividends. First, positive dividends can finance investors preferred consumption streams under some conditions, but the associated payout policy is not unique.
openaire   +1 more source

Dividend payout and executive compensation: theory and evidence

Accounting & Finance, 2002
Abstract Bhattacharyya (2007) develops a model in which compensation contracts motivate high‐quality managers to retain and invest firm earnings, while low‐quality managers are motivated to distribute income to shareholders. In equilibrium, the model shows that there is a positive (negative) relationship between the earnings retention ratio (dividend ...
Nalinaksha Bhattacharyya, Amin Mawani, Cameron K.J. Morrill   +2 more
openaire   +1 more source

Firm Size and Dividend Payouts

Journal of Financial Intermediation, 1997
This paper presents a model of large institutional and small individual investors choosing stocks. Dividend policy of firms is determined by the preferences of the resulting stockholders. Large investors choose to invest in large corporations because it lowers their transaction costs.
openaire   +1 more source

Dividend Payout and Future Earnings Growth

CFA Digest, 2006
Because dividends reduce the funds available for investment, many market observers and investors associate high dividend payout with weak future earnings growth. Tests using aggregate market data, however, provided evidence that contradicts that view.
Ping Zhou, William Ruland
openaire   +1 more source

Family ownership and dividend payout in Malaysia

International Journal of Managerial Finance, 2016
Purpose– The purpose of this paper is to investigate the effects of family ownership on dividend payout from the perspective of agency costs in Malaysia.Design/methodology/approach– Annual financial, board and family ownership data of 160 firms listed on the Bursa Malaysia are collected for the period 2005-2010.
Benjamin, Samuel Jebaraj, Wasiuzzaman, Shaista, Mokhtarinia, Helen, Rezaie Nejad, Niloufar   +3 more
openaire   +2 more sources

Optimal dividend payouts for diffusions with solvency constraints

Finance and Stochastics, 2003
This paper is concerned with the classical problem of optimal dividend payouts for a company. The author considers a company where surplus follows a diffusion process and whose objective is to maximize expected discounted dividend payouts to the shareholders, more exactly, to find a payout-scheme that maximizes the expected present value of all payouts
openaire   +2 more sources

Regulatory Fragmentation and Dividend Payouts

Accounting & Finance
ABSTRACTUsing the data sourced from the Federal Register, this study investigates the association between regulatory fragmentation and dividend payouts. I document a negative relation between regulatory fragmentation and both the likelihood and magnitude of dividend payouts. Additional analysis suggests that financial strains resulting from operational
openaire   +1 more source