Results 31 to 40 of about 177,098 (344)
Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley +1 more source
Mechanism for developing a dividend policy, basic algorithms
Вестник университета, 2020 The article is devoted to the strategic block of corporate finance – the formation of the mechanism of dividend policy in the company and its role in the processes of accumulation and distribution of property. Since financial markets are characterized by
U. S. Karimov
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
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
Optimal Dividend Payout Model with Risk Sensitive Preferences
, 2017 We consider a discrete-time dividend payout problem with risk sensitive shareholders. It is assumed that they are equipped with a risk aversion coefficient and construct their discounted payoff with the help of the exponential premium principle.
Bäuerle, Nicole, Jaśkiewicz, Anna
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley +1 more source
Jurnal Akuntansi dan Auditing Indonesia, 2018 The purpose of this study is to investigate the factors that determine the dividend policy. This study also aims to prove the effect of profitabiliy, liquidity, leverage, and growth on dividend policy, through good corporate governance (GCG).
Abriyani Puspaningsih +1 more
doaj +1 more source
Russian Journal of Agricultural and Socio-Economic Sciences, 2021 The purpose of this study is to obtain empirical evidence regarding the effect of family ownership and foreign ownership on dividend policy and to examine the role of independent commissioners in moderating the effect of family ownership and foreign ...
Mnune T.D., Purbawangsa I.B.A.
doaj +1 more source
ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange
Fajar Rina Sejati +4 more
doaj +1 more source
THE INFLUENCE OF DIVIDEND POLICY AND PROFITABILITY WITH FIRM SIZE AS A MODERATING VARIABLE
Economica, 2023 This study set out to ascertain how dividend policy, profitability, and debt policy affected corporate value. In addition to determining if company size can strengthen the impact of profitability, debt policy, and dividend policy on firm value. The study'
Septiana Mar'atus Sholikhah +3 more
doaj +1 more source