The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms
Accounting &Finance, EarlyView.ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel +4 more
wiley +1 more source
ANALISIS PENGARUH RETURN ON EQUITY, FIRM SIZE, CURRENT RATIO DAN INSTITUTIONAL OWNERSHIP TERHADAP DIVIDEND PAYOUT RATIO DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING [PDF]
, 2016 Penelitian ini bertujuan untuk menguji pengaruh variabel return on equity, firm size, current ratio dan institutional ownership terhadap dividend payout ratio dengan debt to equity ratio sebagai variabel intervening.
CHABACHIB, Mochammad +2 more
core
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley +1 more source
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DIVIDEND PAYOUT RATIO, DAN KEPEMILIKAN KAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 [PDF]
, 2018 This study aims to determine the effect of whether corporate governance, ownership structure, dividend payout ratio and cash holdings influence both partially and partially to firm value.
Munawir Chazali
core
Accounting &Finance, EarlyView.ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao +3 more
wiley +1 more source
Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Kebijakan Dividen (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014) [PDF]
, 2016 Investments in shares potentially have advantages in two respects, namely the distribution of the dividend on the profits generated by the company in accordance with the shares held and the stock price increases (capital gain).
Azizah, D. F. (Devi) +2 more
core
Can Disclosure Quality Explain Dividend Payouts?
International Business Research, 2014 This study investigates how a firm’s disclosure quality affects its dividend policy. Using a sample of Canadian firms with disclosure data from The Globe and Mail, we empirically test the outcome hypothesis and the substitution hypothesis. The outcome hypothesis posits that dividends are an outcome of an effective governance regime and complements ...
Dan Lin, Hsien-Chang Kuo, Lie-Huey Wang
openaire +2 more sources
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Cogent Business & ManagementThis study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets.
Ahmed Diab +2 more
doaj +1 more source
BIAYA KEAGENAN DAN MEKANISME CORPORATE GOVERNANCE PADA RASIO PEMBAYARAN DIVIDEN
Jurnal Dinamika Akuntansi, 2011 Tujuan penelitian ini adalah untuk mengkaji tentang Dividend Payout Ratio (DPR). Data yang digunakan adalah data panel dimana data tersebut merupakan kombinasi antara data time series dan data cross section data.
Henny Murtini
doaj +1 more source