Results 141 to 150 of about 27,020 (246)
Co‐opted Boards and the Obfuscation of Financial Reports
Abacus, Volume 62, Issue 1, Page 233-272, March 2026.This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
LIKUIDITAS SAHAM, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN
Jurnal 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
Are owners chalk and cheese in the context of dividend smoothing asymmetry? [PDF]
Front Psychol, 2022 Ali Z, Hanming Y, Zhongxin W, Ali S.
europepmc +1 more source
The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms
Accounting &Finance, Volume 66, Issue 1, Page 532-550, March 2026.ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel +4 more
wiley +1 more source
Determinant Good Corporate Governance dan Konsekuensinya terhadap Kebijakan Dividen [PDF]
, 2017 This research is aimed at analyze the influence of Profitability, Leverage and Growth toward Dividend Payout Ratio, by considering the Corporate Governance as an interveningvariable on Non Financial Companies In Indonesia Stock Exchange 2008- 2014 ...
Hindasah, L. (Lela) +1 more
core +1 more source
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, Volume 66, Issue 1, Page 106-120, March 2026.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
PENGARUH PROFITABILITY, FREE CASH FLOW DAN MARKET TO BOOK VALUE TERHADAP DIVIDEND PAYOUT RATIO PERUSAHAAN PERBANKAN YANG GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2006-2010 [PDF]
, 2012 Ida Kusumaning Nastiti, 2012; The effect of Profitability, Free Cash Flow and Market to Book Value on Dividend Payout Ratio on Banking Companies Listed in Indonesian Stock Exchange in 2006-2010.
NASTITI, IDA KUSUMANING
core
Interaksi Debt To Equity Ratio, Current Ratio, Firm Size, Dan Dividend Payout Ratio
Journal of Accounting Science, 2018 This research aims to know the effect of debt to equity ratio, current ratio, and firm size on the dividend payout ratio in State Owned Enterprises (BUMN). Secondary data is used in this research, while the sampling technique in is purposive. Criteria for samples are BUMN that is listed in Indonnesian Stock Exchange (BEI) in 2012-2014, having profit ...
openaire +3 more sources
FIRM SIZE, CURRENT RATIO, DAN RETURN ON ASSET TERHADAP DIVIDEND PAYOUT RATIO
Jurnal Akuntansi Bisnis Pelita Bangsa, 2020 Penelitian ini bertujuan untuk menguji rasio keuangan Firm Size, Current Ratio, dan Return On Asset terhadap Dividend Payout Ratio pada perusahaan jasa sektor Property, Real Estate, dan Konstruksi Bangunan yang terdaftar di BEI. Periode penelitian yang digunakan adalah 3 tahun yaitu 2016-2018.
openaire +2 more sources
Talk or Fight? Activist Board Entry and Its Impact on Firm Strategic Change
Corporate Governance: An International Review, Volume 34, Issue 2, Page 520-539, March 2026.ABSTRACT Research Question/Issue This study examines how the method of activist director board entry—via private settlements or proxy battles—influences their impact on firm strategic change, highlighting the moderating influence of prior activist experience on these entry methods.
Eugene See, Bruce Skaggs
wiley +1 more source