Results 191 to 200 of about 22,942 (237)

Investment opportunities, corporate finance, and dividend payout policy

Studies in Economics and Finance, 2010
PurposeThe purpose of this paper is to investigate the effects of investment opportunities and corporate finance on dividend payout policy.Design/methodology/approachThis issue is tested with a sample of 34 emerging market countries covering a 17‐year period, 1990‐2006.
Joshua Abor, Godfred A. Bokpin
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Reporting of discontinued operations and dividend payout policy

Review of Accounting and Finance, 2021
Purpose This study aims to examine the relationship between the types of discontinued operations (i.e. income-increasing versus income-decreasing) and a firm’s dividend payout policy. The authors extend our analysis to examine whether equity investors react differently to dividend payout changes that are preceded by the reporting of different types of
Binod Guragai, Trent Henke, Glen Young
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Payout Policy Irrelevance and the Dividend Puzzle

SSRN Electronic Journal, 2004
Why do firms make large cash payouts, given the tax advantages of retention? The dividend puzzle is based on the premise that low or near-zero payouts are optimal (although not uniquely so) in frictionless markets, hence should be strictly optimal when payouts are taxed.
Harry DeAngelo, Linda DeAngelo
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Tax avoidance, investment inefficiency and dividend payout policy

2023
La récente fuite des "Panama Papers" a révélé les lacunes des systèmes fiscaux lorsqu'il s'agit de lutter contre les différentes pratiques d'évasion fiscale mises en oeuvre par les entreprises. Cette fuite massive a mis en lumière les pratiques utilisées par de nombreuses entreprises pour contourner les obligations fiscales, remettant en cause l ...
Ben Slimane, Mhamed, Lakhal, Faten
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DIVIDEND POLICY AND TARGET PAYOUT RATIOS

Accounting & Finance, 1984
Abstract:This paper is concerned with a study of the dividend policies of large Australian companies. A majority of the firms studied used an explicit target payout ratio, reflecting an objective of distributing a more or less fixed proportion of profits in the long run.
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Dividend payout policy and legal uncertainty

2022
The paper presents how the judicial system can affect the decision of manager to pay ...
Falavigna G., Ippoliti R.
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Dividend Payout-Policy Drivers: Evidence from Emerging Countries

Emerging Markets Finance and Trade, 2014
We investigate the drivers of dividend payout policy by analyzing the behavior of 2,636 companies from sixteen emerging countries. Using the generalized method of moments system technique, the results principally support residual cash flow theory as well as the substitution model, agency costs, and signaling, and stand in contrast to the life-cycle ...
Claudiu Boţoc, Marilen Pirtea
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The Life-Cycle, Dividend Growth, and Payout Policy

SSRN Electronic Journal, 2012
We investigate the relationship between firm maturity, dividend growth and dividend payout policy. As the firm matures and becomes less volatile, we find that the probability of dividend growth increases. Consistent with the life-cycle hypothesis, young dividend paying firms with larger growth opportunities (higher sales growth rates) will retain most ...
Richard P Hauser, John Harris Thornton
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Three essays on dividend and payout policy

2018
The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. ; Title from title screen of research.pdf file (viewed on March 20, 2009) ; Vita. ; Thesis (Ph. D.
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Ownership Structure and Dividend Payout Policy in India

SSRN Electronic Journal, 2003
This paper examines the possible association between ownership structure, corporate governance and firm's dividend payout policy. It is also one of the very first examples, which tries to detect any potential association in ownership structure, corporate governance and well-established dividend payout models in context of an emerging market (India ...
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