Results 41 to 50 of about 604 (207)

PENGUKURAN DIVIDEND PAYOUT RATIO MELALUI RETURN ON ASSETS DAN EARNING PER SHARE

open access: yesKhazanah Sosial, 2020
Tujuan penelitian ini adalah untuk mengetahui pengaruh Return On Asset (ROA) dan Earning Per Share (EPS) secara parsial dan simultan terhadap Dividend Payout Ratio (DPR) pada salah satu perusahaan yang terdaftar di Jakarta Islamic Index (JII), yaitu PT ...
Listia Andani
doaj   +1 more source

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich   +2 more
wiley   +1 more source

Taxation and Dividend Payout: The Case of the Republic of Serbia

open access: yesManagement, 2021
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions
Biljana Jovković, Stefan Vržina
doaj   +1 more source

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain   +3 more
wiley   +1 more source

Determinants of Dividend Payout Decisions: A Dynamic Panel Data Analysis of Turkish Stock Market

open access: yesInternational Journal of Financial Studies, 2018
This study analyzes the firm-specific factors affecting the dividend payout decisions of the companies whose shares are traded on the Borsa Istanbul stock exchange.
Faruk Bostanci   +2 more
doaj   +1 more source

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou   +2 more
wiley   +1 more source

FAKTOR INKONSISTENSI PERUSAHAAN DALAM PEMBAYARAN DIVIDEN

open access: yesJurnal Benefita, 2017
During the period 2012-2015 found 46 companies listed in LQ 45 did not consistently pay dividends to shareholders. This is a problem because consitent or stable dividend payouts are very important for investors as an evaluation of owner’s equity.
Alfatur Devaki
doaj   +1 more source

Dividend Payout Ratio and Cost of Equity

open access: yesDigital Innovation : International Journal of Management
The industrial sector plays a crucial role in driving Indonesia’s economic growth, yet it also faces challenges in optimizing capital structure and shareholder value. One key financial policy that reflects managerial decisions and investor perceptions is the dividend payout ratio, which may influence a firm’s cost of equity.
null Christian Candra Wijaya   +1 more
openaire   +1 more source

The Role of Firm Characteristics in Enhancing The Dividend Payout Ratio

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2023
The research explores the influence of Corporate Social Responsibility (CSR), leverage, and managerial ownership on the dividend payout ratio in Manufacturing Companies listed on the Indonesia Stock Exchange between 2017 and 2021. This study, based on purposive sampling of 12 companies, employs multiple linear regression to analyze the relationship ...
openaire   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki   +4 more
wiley   +1 more source

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