Results 251 to 260 of about 17,081 (305)

Dividend Policy and Reputation [PDF]

open access: possibleJournal of Business Finance & Accounting, 2008
Abstract:  We examine the role of reputation when firms use dividends to signal their profitability. We analyze a signaling model in which reputation plays no role in equilibrium. We then show that taking reputation into account as a link between sequential dividend decisions makes it possible to endogenize signaling costs and obtain a separating ...
Gillet, Roland   +2 more
openaire   +2 more sources

Dividend policy [PDF]

open access: possible, 2011
The aim of this article is to analyze the various aspects of dividend policy. Emphasizing tax issues, theoretical frameworks of informational asymmetry of corporate governance and life cycles, we show that a static vision of dividends has been gradually replaced by a dynamic vision. Nevertheless, in spite of the numerous studies dealing with this topic,
du Jardin, Philippe, Séverin, Eric
openaire   +2 more sources

Shareholder Preferences and Dividend Policy [PDF]

open access: possibleThe Journal of Finance, 1990
ABSTRACTThis paper develops a theory of choice among alternative procedures for distributing cash from corporations to shareholders. Despite the preferential tax treatment of capital gains for individual investors, it is shown that a majority of a firm's shareholders may support a dividend payment for small distributions.
Brennan, Michael J, Thakor, Anjan V
openaire   +1 more source

Dividend Policy

The research explores the critical role of the business environment in shaping corporate decisions, with a specific focus on dividend policy. Written with a finance and treasury readership in mind, this work will appeal to students, educators, researchers, managers, and policymakers alike.
  +7 more sources

Repatriation Tax and Dividend Policy

SSRN Electronic Journal, 2021
AbstractThis paper examines the impact of the repatriation tax provision of the Tax Cuts and Jobs Act (TCJA) on firms’ dividend policy. Our findings show that the firms most affected by the repatriation tax provision, that is, those with high foreign sales, reward shareholders by substantially increasing dividends per share, but maintain aggregate ...
Shaddy Douidar, Ninon Sutton
openaire   +1 more source

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