Results 101 to 110 of about 17,055 (305)
Determinants of Dividend Policy of Manufacturing Firms in Nigeria
, 2021 The study set out to identify the determinants of dividend policy of firms in Nigeria from 1984 to 2020. Using the modified Lintner model as the theoretical framework, we analyze data on listed Nigerian manufacturing firms for 1,101 firm-years from ...
Adejuwon, Joshua +3 more
core
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
THE CONCEPT AND ESSENCE OF THE DIVIDEND POLICY. FACTORS INFLUENCING THE DIVIDEND POLICY
, 2021 Abstract: The article reveals the concept and essence of the dividend and the dividend policy, as well as the factors influencing the dividend policy, and presents the existing theories of the dividend policy. A classification of the factors of the dividend policy into groups is proposed: economic, institutional and legal, social, and contractual.
openaire +1 more source
Dividend Policy of German Firms
German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment ...
Goergen, M. +2 more
core
Is the Dividend Puzzle Solved? [PDF]
Since the 1960’s, there is an ongoing debate on dividend policy, which remains a controversial issue to this day. Why do firms pay dividends? The academics have not been able to agree on any convincing explanation, and the same time, many even claim that
Maria Rosa Borges
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
DIVIDEND POLICY TO IMPROVE FIRM VALUE, FINANCIAL SUSTAINABILITY MODERATING VARIABLE
Фінансово-кредитна діяльність: проблеми теорії та практикиMany industries in Indonesia do not share profits in the form of dividends with investors, which affects the value of the company. This condition really determines the investor's decision to invest in the future as a reaction to the company's dividend ...
Муїс Муртадо +2 more
doaj +1 more source
The Motives behind Dividend Policy
International Journal of Economics and Business Administration, 2016 The puzzle for dividend policy in Indonesia is still remain since the firms have uncertain distribution for dividends to their shareholders. The objectives of this study are testing the free cash flow theory, life cycle theory, and catering theory with 139 firms as samples which is listed in Indonesia Stock Exchange for period of 2010 to 2015.
openaire +3 more sources
Dividend Taxation and Intertemporal Tax Arbitrage [PDF]
We analyze the effects of changes in dividend tax policy using a life-cycle model of the firm, in which new firms first access equity markets, then grow internally, and finally pay dividends when they have reached steady state.
Anton Korinek, Joseph E. Stiglitz
core
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business 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