Results 61 to 70 of about 22,942 (237)
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International 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
Jurnal Social Economic of Agriculture, 2020 Company decision to give profits to their investors is based on several reasons including internal policy from the company. Therefore, this study discusses the effects of life cycle and free cash flow on dividend of agricultural companies that listed in ...
Helma Malini, Venu Fitratama
doaj +1 more source
Janus.net, 2022 Dividend policy is one of the most important financial decisions managers encounter. This study contributes to empirical studies examining the relationship between cash dividends and earnings growth of companies listed on the Tehran Stock Exchange ...
Massoud Kheirandish +1 more
doaj +1 more source
Pengaruh Struktur Modal Terhadap Kebijakan Dividen (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) [PDF]
, 2017 This study goals is to identify and explain the capital structure's impact towards dividend policy. This study used manufacturing corporation, base and chemical industry sector that listed on Indonesian Stock Exchange 2013-2015 period amounted 65 ...
A, Z. Z. (Zahroh) +2 more
core
Journal of Accounting Research, EarlyView.ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
Determinants of dividend payout ratio: evidence from Malaysian public listed firms [PDF]
, 2016 Dividend policy is a decision made by an organization to determine the amount of dividend to be paid and the level of the profit to be retained. Prior studies claimed that dividend policy can help to reduce the agency problems in the organization.
Mustapha, Mazlina, Yong, Teck Mui
core
Accounting &Finance, EarlyView.ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza +4 more
wiley +1 more source
Journal of Indonesian Economy and Business, 2017 This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG ...
Dewi Kartika Sari +2 more
doaj +1 more source