Results 51 to 60 of about 2,804,731 (214)

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, Louise Y. Lu, Zihang Peng   +2 more
wiley   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

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, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source

Brand Capital and Leverage Adjustments

Accounting &Finance, EarlyView.
ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley   +1 more source

More than just loyalty? Understanding members’ investment in their cooperatives’ tradable preferred shares

Annals of Public and Cooperative Economics, EarlyView.
Abstract Guided by behavioural economics, this paper examines the factors shaping members’ investments in tradable and appreciable preferred shares issued by their cooperatives. These shares possess characteristics of both bonds and long‐term equity, and when tradable, they acquire a market value that helps mitigate issues related to the vaguely ...
Julia Höhler, Charlotte Larsson, Louise Lidebjer, Jerker Nilsson   +3 more
wiley   +1 more source

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

Jurnal Economia, 2016
Abstrak: Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur. Struktur kepemilikan sebagai variabel independen dalam penelitian ini diproksikan dengan kepemilikan institusional dan kepemilikan manajerial.
Evy Sumartha
doaj  

Determinants of dividend payout policy: An empirical study of banking sector of Pakistan

Apstract: Applied Studies in Agribusiness and Commerce, 2016
One good way to communicate financial performance of a bank to its shareholders is the payment of dividend. The present study is attempted to explore the influence of financial efficiency, safety, risk and profitability on dividend policy using panel ...
Ishtiaq Ahmad , Muhammad Fahid Muqaddas   +1 more
doaj   +1 more source

The Relationship between Audit Mechanisms and Dividend Payout Policy within the Framework of Corporate Governance: The Case of Turkey

Journal of Economy Culture and Society, 2020
Do corporate governance mechanisms implemented in firms affect dividend payout policies? What is the role of the audit committee, one of the corporate governance mechanisms, in the dividend payout policies implemented by firms?
Mehmet Levent Erdaş, Emel Bachá Sımoes   +1 more
doaj   +1 more source

A series of (un)fortunate events: Commercial bank interest rates and deposit reallocation during the Great Depression in the Netherlands

The Economic History Review, EarlyView.
Abstract During the global economic crisis of 1929–33, deposits in the Dutch commercial banking sector sharply declined as funds shifted to the government‐guaranteed Post Office Savings Bank and other savings institutions. Unlike earlier studies for neighbouring countries, we demonstrate that this shift was driven less by a flight to safety and more by
Ruben Peeters, Amaury de Vicq de Cumptich   +1 more
wiley   +1 more source

Corporate Governance and Dividends Payout in India [PDF]

This paper investigates the association between the corporate governance and the dividends payout policy for a panel of Indian corporate firms over the period 1994-2000.
Jayesh Kumar
core  

Pressure‐Driven Cash Holdings Under Biodiversity Risk

European Financial Management, EarlyView.
ABSTRACT This study examines how biodiversity risk affects corporate cash holdings and the mechanisms shaping this relationship. We find that firms facing higher biodiversity risk significantly increase cash reserves. Internal CSR governance and external institutional pressures both reinforce precautionary cash policies, highlighting the importance of ...
Kangding Wang, Tongbin Xu, Min Yang
wiley   +1 more source