Results 81 to 90 of about 48,117 (267)
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley +1 more source
Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening [PDF]
, 2017 This was research conducted to examine the effect of the leverage ratio, activity ratio, and size firmon stock price with dividend policy as a mediating variable the companies listed in Indonesia StockExchange 2012-2014.
Wijaya, R. (Rico)
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
Payout Policy in the 21st Century [PDF]
, 2012 We survey 384 CFOs and Treasurers, and conduct in-depth interviews with an additional two dozen, to determine the key factors that drive dividend and share repurchase policies. We find that managers are very reluctant to cut dividends, that dividends are
Arensman, Ella +5 more
core +4 more sources
Approximation of Optimal Reinsurance and Dividend Payout Policies
Mathematical Finance, 2003 We consider the stochastic process of the liquid assets of an insurance company assuming that the management can control this process in two ways: first, the risk exposure can be reduced by affecting reinsurance, but this decreases the premium income; and second, a dividend has to be paid out to the shareholders.
openaire +4 more sources
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Al-Intaj, 2015 This study is performed to effect of earnings management, roe and company size of dividend payout ratio. The object of the research was service company (telecommunications, transportation, hospitality, tour and travel) which go public in indonesia.
Yosy arisandy
doaj +1 more source
Institutional Tax Clienteles and Payout Policy [PDF]
This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relationship between firm payout policy and tax incentives.
Li Jin, Mihir A. Desai
core
Likuiditas Saham, Kebijakan Dividen dan Nilai Perusahaan [PDF]
, 2011 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, M. (Mursalim)
core
The Effects of Corporate Governance Mechanisms on Firms Dividend Payout Policy in Nigeria
, 2015 This article investigates the relationship between corporate governance mechanisms and the dividend payout policies of firms in Nigeria. To achieve the objectives of this study, a total of 50 listed firms were selected and analyzed for the study using ...
Uwuigbe Uwalomwa +2 more
semanticscholar +1 more source