Results 91 to 100 of about 4,289,089 (208)
Exposure to Climate Change and Earnings Manipulation
Journal of Business Finance &Accounting, EarlyView.ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem +4 more
wiley +1 more source
How Relevant is Dividend Policy under Low Shareholder Protection? [PDF]
This paper reopens the debate on the substitutability of dividends and shareholder control in mitigating free cash flow concerns, by examining dividend behavior when shareholder control is restricted in the firm.We consider the stakeholder-oriented ...
Renneboog, L.D.R., Szilagyi, P.G.
core
Dividend Payout Policy of Conventional Banking and Islamic Banking in Pakistan
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2018 This paper investigates the difference between the dividend payout policy of Islamic banks and conventional banks in Pakistan for a period from 2012 to 2016 analyzing the data through regression using Least Square Method (OLS).
Farhan Ahmed, Abdul Rafay, Afzal Ahmed
doaj +1 more source
Bankruptcy Experience and Corporate Hedging
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley +1 more source
Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises [PDF]
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra ...
Wild, Michael +2 more
core
Dividend Policy Trend: A Comprehensive Study on the Listed Industrial Sector of Bangladesh
Buhalterinės Apskaitos Teorija ir Praktika, 2019 The financial decision is rotated around the dividend decision. The objective is to identify the dividend pattern and the management’ views of dividend policy for revealing the present scenario of dividend practices in the capital market of Bangladesh ...
Mohammad Shahidul Islam, Adnan Atm
doaj +1 more source
When attentive insider trading matters: Evidence from government investment
Journal of Financial Research, EarlyView.Abstract We examine whether insiders can exploit public information to increase their trading profitability. By exploiting, as a quasi‐natural experiment, the Bipartisan Infrastructure Law (BIL), announced in the U.S. in March 2021 and implemented in November 2021, we provide evidence that insiders earn higher profits when government investment plans ...
Dimitris Petmezas +3 more
wiley +1 more source
Journal of Accounting and Finance in Emerging Economies, 2021 The study explains the relationship of dividend payout policy on the business performance of companies that exist in automobile sector of Pakistan. 100 companies are selected from automobile sector.
Nisar Ahmad, Mohsin Nazir, Naseer Abbas
doaj
Neurophysiological Methods in Accounting and Finance
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
The Effects of Regulatory Office Closures on Bank Behavior
Journal of Money, Credit and Banking, EarlyView.Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley +1 more source