Results 51 to 60 of about 48,117 (267)
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
Determinants of stock price volatility: Evidence from cement industry [PDF]
Accounting, 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
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Pengaruh Profitabilitas dan Kepemilikan Institusional terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014 [PDF]
, 2015 The main purpose of this study is to empirically analyze the influence of Profitability and Institutional Ownership to Firm Value with Dividend Policy as an intervening variable. The sample of the study consisted of manufacture companies which are listed
Aditya, D. (Dinda), Supriyono, E. (Edi)
core
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 +3 more
openaire +1 more source
Determinants of Dividend Payout Policy of Listed Corporations in Nigeria
Business Management and Economics Research, 2019 This study examines the underlying components that determine the dividend policy statement of corporations in Nigeria. The study purposively select ninety-four (94) corporations out of the universe of companies listed in the Nigerian Stock Exchange ...
P. Ayunku, Dumani Markjackson
semanticscholar +1 more source
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 +2 more
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
Dividend policy, corporate control and tax clienteles : the case of Germany [PDF]
, 2011 This paper studies the impact of the concentration of control, the type of controlling shareholder and the dividend tax preference of the controlling shareholder on dividend policy for a panel of 220 German firms over 1984-2005.
Andres, Christian +2 more
core
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