, 2019 The 20th century brought significant changes to capital markets these were triggered by transformations within the economic and legal-regulatory environment, including those concerning the politics of profit share with shareholders.
Kaźmierska-Jóźwiak, Bogna
core +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
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, Volume 97, Issue 3, Page 579-616, September 2026.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
Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax [PDF]
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent.
Annette Alstadsæter, Erik Fjaerli
core
The Effects of Behavioral Foundations and Business Strategy on Corporate Dividend Policy. [PDF]
Front Psychol, 2022 Liao WJ, Lin YE, Li XZ, Chih HH.
europepmc +1 more source
European Financial Management, Volume 32, Issue 4, Page 1227-1254, September 2026.ABSTRACT This study examines whether female directors influence firms' allocation of internal funds between dividend payments and defined benefit (DB) pension funding. Using FTSE All‐Share firms from 2007 to 2021, we find that companies with a higher proportion of female directors exhibit stronger pension funding positions and, overall, maintain ...
Zezeng Li, Erhan Kilincarslan
wiley +1 more source
Retail Minority Shareholders and Corporate Reputation as Determinant of Dividend Policy in Australia [PDF]
This paper investigates the influence of retail minority shareholders in the determination of corporate dividend policies of Australian companies.
Lee, King Fuei
core
Analysis of the Impact of Supply Chain Relationship Strategy on Corporate Cash Dividend Policy Based on Chinese Data. [PDF]
Front Public Health, 2022 Yang X, Sun L.
europepmc +1 more source
Do Banks Learn From Natural Disasters? Evidence From the U.S. Financial Sector
European Financial Management, Volume 32, Issue 4, Page 1294-1324, September 2026.ABSTRACT This paper examines whether U.S. banks learn from natural disasters. We explore several potential channels of adjustment and find that exposed banks primarily respond by adopting precautionary capital measures. This behaviour is evident both in the long run, when assessing divergent trends in the evolution of equity over time, and in the short
Dennis Dreusch +2 more
wiley +1 more source
Bank capital buffer releases, public guarantee programs, and dividend bans in COVID-19 Europe: an appraisal. [PDF]
Eur J Law Econ, 2022 Matyunina A, Ongena S.
europepmc +1 more source