Results 41 to 50 of about 4,289,089 (208)

Bidirectional Relationship between Firm Performance and Dividend Payout Policy: A Study of Chemical Sector in Emerging Economies in Pakistan

open access: yesJournal 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 Chemical of Pakistan. 100 companies are selected from Chemical sector.
Nisar Ahmad Bazmi   +2 more
doaj   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan   +4 more
wiley   +1 more source

LIKUIDITAS SAHAM, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2016
The objective of the paper is to investigate the effects of stock liquidity, dividend policy by the proxy of dividend payout ratio, and dividend policy by the proxy of dividend yield to the value of the firm.
Mursalim Mursalim
doaj  

Determinants of stock price volatility: Evidence from cement industry [PDF]

open access: yesAccounting, 2019
This paper presents a survey on the effect of corporate dividend payout policy on stock price volatility. The primary objective of this study is to examine the impact of dividend payout ratio on the stock price volatility in Pakistan Stock Exchange.
Arshad Mehmood   +2 more
doaj   +1 more source

The impact of the coronavirus pandemic on the dividend target payout ratio. The evidence from Hydrotor SA

open access: yesZeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2021
Lintner’s (1956) partial adjustment model identifies the company’s long-term dividend policy by setting a dividend target payout ratio and the speed of adjustment.
Mieczysław Kowerski, Marcin Sowa
doaj   +1 more source

The Mitigating Role of Managerial Ability in ESG Decoupling

open access: yesSustainable Development, EarlyView.
ABSTRACT Does managerial competence widen or bridge the gap between environmental, social, and governance (ESG) disclosures and actual performance? This paper explores the relationship between CEO ability and corporate decoupling regarding sustainability issues.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010)

open access: yesJurnal Akuntansi Universitas Jember, 2015
The objective of the study is to investigate the effect of free cash flow, return on equity, current ratio, firm size and net profit margin on dividend policy that measured by dividend payout ratio.
Bunga Maharani, Dwi Ratna Wulandari
doaj   +1 more source

Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms

open access: yesFiscal Studies, EarlyView.
AbstractIn this paper, we analyse the effects of dividend tax reforms on tax revenues, income shifting and earnings retention. We examine two significant policy changes in Israel during the 2010s. Using administrative tax records, we study a permanent increase of 5 percentage points in the dividend tax rate in 2012 and a temporary tax relief enacted in
Yonatan Berman, Esteban F. Klor
wiley   +1 more source

Market selection and payout policy under majority rule [PDF]

open access: yes, 2007
The purpose of this paper is to explain how the choice between distributing cash through dividends or shares repurchases affects the firm’s ability to raise capital in the financial market.
Beker, Pablo
core  

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal Economia, 2016
Abstrak: Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur. Struktur kepemilikan sebagai variabel independen dalam penelitian ini diproksikan dengan kepemilikan institusional dan kepemilikan manajerial.
Evy Sumartha
doaj  

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