Results 191 to 200 of about 177,098 (344)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Demographic dividend-favorable policy environment in two pre-dividend African nations: review of national policies and prospects for policy amendments in Nigeria and Tanzania. [PDF]

open access: yesBMC Public Health, 2023
Chen X   +13 more
europepmc   +1 more source

Dividend policy: signaling policy

open access: yes, 2003
Τhe main purpose of this dissertation is to provide the variety of the theoretical models of dividend policy and to describe the major that factors that affect it such as liquidity or restrictions to loan contracts . Moreover, the Greek institutional environment in which a company distributes dividend to its shareholders is presented in this context ...
openaire   +1 more source

Rethinking the contract‐failure theory

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

Potential smoke-free dividend across local areas in England: a cross-sectional analysis. [PDF]

open access: yesTob Control
Morris D   +6 more
europepmc   +1 more source

Explaining dividend policies in Argentina [PDF]

open access: yes, 2004
Dividend policy is central to the performance and valuation of listed companies, but the issue still remains scarcely investigated in emerging countries. The purpose of this paper is to study, for the first time, the determinants of the dividend policy of listed companies in Argentina over the 1996-2002 period.
openaire   +1 more source

Home - About - Disclaimer - Privacy