Results 41 to 50 of about 22,942 (237)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Dividendai ir jų mokėjimas: teisinis vertinimas

Teisė, 2010
Straipsnyje nagrinėjamos dividendų ir su jų mokėjimu susijusios problemos, siekiama išsiaiškinti, ar aiš­ki ir vieša dividendų politika yra privaloma bendrovėms, analizuojama teisinė bazė, reglamentuojanti dividendų mokėjimo tvarką ir apribojimus ...
Vytautas Vaškelaitis, Viktorija Martišiūtė   +1 more
doaj   +1 more source

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

Zeszyty 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

Individual Investors’ Dividend Taxes and Corporate Payout Policies [PDF]

Journal of Financial and Quantitative Analysis, 2017
The 2012 Dividend Tax Reform in China ties individual investors’ dividend tax rates to the length of their shareholding period. We find that firms facing a reduction (increase) in their individual investors’ dividend tax rates are more (less) likely to increase dividend payout.
Oliver Zhen Li, Hang Liu, Chenkai Ni, Kangtao Ye   +3 more
openaire   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Dividend Payment Policy across Food Industry Companies - the Case of European Economies

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2020
The purpose of the paper is to examine the factors influencing the dividend payout policy. Our analysis is based on unbalanced panel data with 4 582 observations of companies from 35 countries over 20 years, 1999-2018. The study covers the companies that
Magdalena Mądra-Sawicka
doaj  

The Relationship between Ownership Structure and Dividend Policy: An Empirical Investigation [PDF]

Revista de Management Comparat International, 2012
This paper examines the possible association between ownership structure, dividend payout policy. It is also one of the very first examples, which tries to detect any potential association in ownership structure, and well established dividend payout ...
Faris Nasif AL- SHUBIRI, Ghassan AL TALEB , Abd AL – Naser AL- ZOUED   +2 more
doaj  

A MECHANISM AND DETERMINANTS OF AN AGENCY-COST EXPLANATION FOR DIVIDEND PAYMENTS

Gadjah Mada International Journal of Business, 2003
This study explains the dividend puzzle using the agency-cost frame work suggested by Easterbrook (1984). Easterbrook hypothesized that shareholders in firms, who increase cash dividend payout and ‘simultaneously' raise debts to finance their investments
Jogiyanto Hartono, Dewi Ratnaningsih
doaj   +1 more source

PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA SUBSEKTOR FARMASI PERIODE 2010 - 2014 [PDF]

, 2016
Penelitian ini dilatarbelakangi oleh Kebijakan Dividen perusahan pada subsektor farmasi yang diukur dengan dividend payout ratio yang mengalami penurunan. Salah satu faktor yang mempengaruhi penurunan tersebut adalah Profitabilitas yang diukur dengan net
Pratiwi, Widiasty Rizkia
core  

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source