Results 151 to 160 of about 17,081 (305)
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
The Economic Effects of Dividend Taxation [PDF]
This paper tests several competing hypotheses about the economic effects of dividend taxation. It employs British data on security returns, dividend payout rates, and corporate investment, because unlike the United States, Britain has experienced several
James M. Poterba, Lawrence H. Summers
core
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
Retail Minority Shareholders and Corporate Reputation as Determinant of Dividend Policy in Australia
This paper investigates the influence of retail minority shareholders in the determination of corporate dividend policies of Australian companies.
Lee, King Fuei
core
Land Degradation &Development, EarlyView.ABSTRACT Balancing ecosystem‐service supply and demand is central to understanding both the natural and social dimensions of ecosystem services and to enhancing human well‐beings. Concurrently, collaborative efforts are underway to improve multiple ecosystem services, including the promotion of carbon neutrality and water purification (WP) within basin
Jing Cheng +5 more
wiley +1 more source
Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving
Nonprofit Management and Leadership, EarlyView.ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton +6 more
wiley +1 more source
The dividend strategy of Indian companies: An empirical assessment
The paper uses firms across different ownership categories to examine the factors influencing dividend policy. The results suggest that bigger, mature and low-leveraged firms tend to pay more dividends.
Ghosh, Saibal
core
Sustainable Development, EarlyView.ABSTRACT Sustainable debt bond is an emerging instrument aiming at providing companies and governments with extra resources for financing social and environmental policies and attempting to make progress on the Sustainable Development Goals. Regional governments in Spain have issued sustainable bonds in recent years to finance different spending ...
Alberto Turnes +2 more
wiley +1 more source
Determinants and Dynamics of Dividend Policy: Evidence from Pakistan’s Banking Sector
JISR Management and Social Sciences & Economics, 2009 This paper analyzes the dividend policy of 18 banks listed on the Karachi Stock Exchange (KSE) during the period 2001-2007. The study outlines the main determinants that may drive the dividend policy of KSE listed banks.
Intikhab Alam Khan, Rashid Salaria
doaj
The Impact of Firm Size on Dividend Behaviour: A Study With Reference to Corporate Firms across Industries in India [PDF]
The objective of this paper is to examine the association between the Corporate Leverage (CL) and the Dividend Policy (DP) of firms across industries in India in respect of Size of Corporate Firms.
Azhagaiah Ramachandran +1 more
core