Results 21 to 30 of about 4,179 (259)
Manajemen dan Bisnis, 2010 The aim of this study is to analyze the factors that influence financing policy. Financing policy as the independent variable consist of dividend anddebt policies.
Michael ., Liliana Inggrit Wijaya
doaj +1 more source
Jurnal Kajian Akuntansi, 2019 This study aims to determine the effect of Managerial Ownership, Effective Tax Rate on Dividend Policy with Liquidity as a moderating variable. Data collection is done on the Indonesia Stock Exchange through the website www.idx.co.id.
Nurul Rahmawati Putri, Wiwit Irawati
doaj +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Greening Under Pressure: Climate Change Exposure and Eco‐Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti +2 more
wiley +1 more source
Accounting Analysis Journal, 2018 This study aims to determine the effect of leverage and liquidity on cash dividend policy with profitability as a moderating variable. The population of this study is 59 real estate, property and building construction companies which is listed in ...
Rozi Nurchaqiqi, Trisni Suryarini
doaj +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
LABA BERSIH DAN KEBIJAKAN HUTANG SERTA DAMPAKNYA TERHADAP KEBIJAKAN DEVIDEN
Jurnal Ilmu Keuangan dan Perbankan, 2019 This research was conducted in Property and Real Estate companies listed on the Indonesian Stock Exchange (IDX). The purpose of this study is to develop how much influence the net income and debt policy, as measured by debt to equity ratio (DER ...
Sopi Sopiati, Windi Novianti
doaj +1 more source
Dividend policy and investor pressure [PDF]
Economic Modelling, 2020 The economics of dividend policy has focused on the single tight narrative that dividends keep managers honest, mitigating concerns that they over-invest. This article provides a critique of that agency narrative, arguing that pressure from short-term focused investors, executives and board members pushes the firm into preemptive actions of returning ...
Ciaran Driver +2 more
openaire +2 more sources
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source