Results 71 to 80 of about 17,487 (291)

Dividend multifactor process, long-run risk and payout ratios [PDF]

American J. of Finance and Accounting, 2015
The purpose of this paper is to examine the theoretical relationship between the multidimensionality of risk and dividend policy, in an intertemporal context. After assuming that dividends are generated by a multifactor process, we use the fundamental framework of the consumption capital asset pricing model to explore the effect of long-run risk on ...
Bergeron, Claude, Gueyie, Jean-Pierre, Sedzro, Komlan   +2 more
openaire   +2 more sources

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

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

International 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, Eyup Kadioglu, Guven Sayilgan   +2 more
doaj   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

FAKTOR INKONSISTENSI PERUSAHAAN DALAM PEMBAYARAN DIVIDEN

Jurnal 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

Back to the Future: Labour and the Politics of Financial Deregulation

The Political Quarterly, EarlyView.
Abstract One of the professed aims of the current Labour government in the UK is to boost GDP by ‘cutting red tape’. This also applies to the financial sector, where in recent months regulators have been asked to reflect on how rule changes could contribute to competitiveness and growth. A flurry of deregulatory initiatives has resulted from this.
Nick Kotucha
wiley   +1 more source

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

Abacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh, Aly Salama, Basil Al‐Najjar   +2 more
wiley   +1 more source

Pengaruh Management Laba, ROE, dan Ukuran Perusahaan Terhadap Dividen Payout Ratio Pada Perusahaan Jasa Yang Go Public di Indonesia

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

Co‐opted Boards and the Obfuscation of Financial Reports

Abacus, EarlyView.
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, Tanveer Hussain, Geofry Areneke, Jacob Agyemang   +3 more
wiley   +1 more source

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
doaj   +1 more source