Results 211 to 220 of about 48,117 (267)

Corporate social responsibility and dividend payout policy in extraordinary time: Empirical study of South Africa

Corporate Social Responsibility and Environmental Management, 2023
Corporate social responsibility (CSR) is a strategic tool that firms use to gain competitive advantage and enhance profitability in the long run, yet its effect on dividend payout in extraordinary times is limited.
Samuel Buertey, R. Ramsawak, Raymond K. Dziwornu, Yong‐Seok Lee   +3 more
semanticscholar   +1 more source

The impact of board composition and ownership structure on dividend payout policy: evidence from Saudi Arabia

International Journal of Emerging Markets, 2021
PurposeThis study examines the impact of board composition and ownership structure variables on dividend payout policy in Saudi Arabian firms. In particular, it aims to determine the effect of board size, independence and meeting frequency, in addition ...
Helmi A. Boshnak
semanticscholar   +1 more source

SMEs and dividend payout policy in case of poor legal environment

Journal of Small Business Management, 2022
This article investigates the dividend informational content hypothesis, showing how managers react to a poor legal environment through positive and credible messages to investors.
G. Falavigna, R. Ippoliti
semanticscholar   +1 more source

Impact of board attributes on the firm dividend payout policy: evidence from Malaysia

, 2020
This paper aims to examine the extent to which corporate board attributes influence dividend payout policies.,A total number of 2,842 firm’s year-observations of Malaysian non-financial firms representing from various industries.
H. Tahir, Ridzuan Masri, Mahfuzur Rahman
semanticscholar   +1 more source

Does political instability influence dividend payout policy: evidence from Tunisian Stock Exchange?

, 2020
The purpose of this study tests whether political instability influence financial decision-making behavior of Tunisian-listed firms, in particular dividend payout policy.,This paper uses dividend payout decisions announced over the period 2008–2015 by ...
Nadia Loukil
semanticscholar   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +1 more source