Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises [PDF]
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra ...
Wild, Michael +2 more
core
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2014 The primary objective of this research is to learn the effect among return on assets (ROA), current ratio (CR), debt to equity ratio (DER), debt to total assets (DTA), and net income after tax (NIAT) with dividend payout ratio (DPR), either partially or ...
Sunaryo Sunaryo, Sunaryo, Sunaryo
core +1 more source
The Speed of Corporate Cash Adjustment: Evidence From Labor Protection Laws
Financial Review, EarlyView.ABSTRACT This study examines how labor protection affects the dynamics of corporate cash policy. Using the staggered adoption of U.S. state‐level wrongful discharge laws, we find that stronger labor protection reduces the speed of cash adjustment by 16.7%.
Rongbing Xiao +3 more
wiley +1 more source
Local Dividend Clienteles [PDF]
We exploit demographic variation to identify the effect of dividend demand on corporate payout policy. Retail investors tend to hold local stocks and older investors prefer dividend-paying stocks.
Bo Becker +2 more
core
The Interaction Between Credit and Labor Market Frictions
International Economic Review, EarlyView.ABSTRACT I study a novel two‐way feedback between credit and labor market frictions. Running from credit to labor markets, amplitude in capital demand caused by collateral constraints spills over onto labor demand due to the complementarity of capital and labor; and, furthermore, credit frictions raise effective financial hiring costs, prompting firms ...
Yulia Moiseeva
wiley +1 more source
The Indonesian Accounting Review, 2015 Dividend policy is used to determine the amount of net profit after tax that will be distributed to shareholders and the amount of equity in the net income that will be used to finance the company's investment.
Afandi Suhartono
doaj +1 more source
Dividend policy and crisis: Exploring the interplay between performance and financial constraints in the French context. [PDF]
Heliyon, 2023 Theiri S, Ben Hamad S, Ben Amor M.
europepmc +1 more source
An Empirical Study of Dividend Payout and Future Earnings in Singapore [PDF]
This paper applies Johansen’s vector error-correction model (VECM) to investigate for the existence of the dividend signalling effect in the Singapore aggregate market through impulse response analysis, forecast error variance decomposition and granger ...
Lee, King Fuei
core
Dividend Payout Policy: The Case of Islamic and Non-Islamic Banks in Malaysia [PDF]
, 2023 This research aims to identify the relationship between profitability, lagged dividends, financial leverage, and revenue growth towards the dividend payout of the Islamic and nonIslamic banks in Malaysia.
Mohamad, Jais +2 more
core
Assessing the Employee Welfare Impact of Right‐To‐Work Laws: Insights From State‐Level Legislation
Industrial Relations: A Journal of Economy and Society, EarlyView.ABSTRACT We examine the effect of right‐to‐work (RTW) laws on employee welfare using the stacked difference‐in‐differences (DiD) methodology. We posit that RTW laws weaken collective bargaining power, increase free riding, and ultimately reduce employee welfare. We document a significant employee welfare decline following RTW adoption, especially among
Shima Amini +2 more
wiley +1 more source