Results 41 to 50 of about 2,804,731 (214)
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
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ANALISIS KARAKTERISTIK KEUANGAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN INDUSTRY CONSUMER GOODS
Jurnal Akuntansi dan Perpajakan, 2020 The aim of the study was to obtain empirical evidences about the effect of cash ratio, debt to equity ratio (DER), return on asset (ROA), asset growth and firm size on the dividend payout ratio (DPR).
Bella Imas Diovany, Dyah Ani Pangastuti
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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
The Mitigating Role of Managerial Ability in ESG Decoupling
Sustainable Development, EarlyView.ABSTRACT Does managerial competence widen or bridge the gap between environmental, social, and governance (ESG) disclosures and actual performance? This paper explores the relationship between CEO ability and corporate decoupling regarding sustainability issues.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms
Fiscal Studies, EarlyView.AbstractIn this paper, we analyse the effects of dividend tax reforms on tax revenues, income shifting and earnings retention. We examine two significant policy changes in Israel during the 2010s. Using administrative tax records, we study a permanent increase of 5 percentage points in the dividend tax rate in 2012 and a temporary tax relief enacted in
Yonatan Berman, Esteban F. Klor
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Market selection and payout policy under majority rule [PDF]
, 2007 The purpose of this paper is to explain how the choice between distributing cash through dividends or shares repurchases affects the firm’s ability to raise capital in the financial market.
Beker, Pablo
core
Contemporary Accounting Research, EarlyView.ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma +3 more
wiley +1 more source
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.
Goergen, Marc +2 more
core
What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
Abacus, EarlyView.This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley +1 more source
Jurnal Akuntansi dan Auditing, 2011 This study aims to analyse and examine empirically the factors that affect income smoothingpractice among manufacturing companies listed on the Indonesia Stock Exchange.
Sindi Retno Noviana +1 more
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