Results 111 to 120 of about 172,300 (294)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi +4 more
wiley +1 more source
In search of the ‘economic dividend’ of devolution: spatial disparities, spatial economic policy and decentralisation in the UK [PDF]
After a decade of devolution and amid uncertainties about its effects, it is timely to assess and reflect upon the evidence and enduring meaning of any ‘economic dividend’ of devolution in the UK.
Pike, Andy +4 more
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Pengaruh Likuiditas dan Profitabilitas terhadap Kebijakan Dividen [PDF]
, 2016 The problem of this research was about decrease in dividend policy BUSN Devisa listed on the Indonesia Stock Exchange which is measured by Dividend Payout Ratio (DPR) over the last two years.
Lestari, K. F. (Keukeu) +2 more
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Environmental Policy and Governance, EarlyView.ABSTRACT The interest in putting a price on carbon emissions is increasing in pace with the urgency of climate change. In this article we compare the adoption of one such policy instrument, carbon taxation, in the cases of Sweden and Mexico. We use a theoretical framework that focuses on economic and environmental factors influencing the policy process
Jakob Skovgaard +3 more
wiley +1 more source
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
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Constructive Dividends: Taxing the Waiving Shareholder to the Extent of Dividends Waived [PDF]
, 1966 The Internal Revenue Service has established a policy of applying the constructive dividend doctrine when a shareholder waives his right to future undeclared dividends, where no bona fide business purpose exists for the waiver and where the benefited ...
core +1 more source
A Deep Learning Framework for Forecasting Medium‐Term Covariance in Multiasset Portfolios
Journal of Forecasting, EarlyView.ABSTRACT Forecasting the covariance matrix of asset returns is central to portfolio construction, risk management, and asset pricing. However, most existing models struggle at medium‐term horizons, several weeks to months, where shifting market regimes and slower dynamics prevail.
Pedro Reis, Ana Paula Serra, João Gama
wiley +1 more source
Research on the Dividend Policy of Listed Company and Fluctuation Effect of Stock Market
SHS Web of Conferences, 2015 Based on the dividend policy and theory, this article takes the events that A stock of all the listed banking companies (16 in total) issued dividend in the CSI stock market for 5 years from 2008 to 2012 as the investigation samples to inspect the ...
Wang Hua, Gui Yongping
doaj +1 more source
Further Findings on the Intergenerational Transmission of Alcohol Consumption
Health Economics, EarlyView.ABSTRACT Using 43,817 parent–child pairs from 23 waves of the HILDA Survey, I study the intergenerational transmission of alcohol use within a rational model of trait transmission. Transmission is predominantly same‐sex: the mother–daughter elasticity is 0.10 and the father–son elasticity is 0.09; there is no father–daughter effect.
Sergey Alexeev
wiley +1 more source
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 ...
Bellak, Christian +2 more
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