Results 41 to 50 of about 172,300 (294)

Determinan kebijakan dividen di Indonesia: good corporate governance (GCG) sebagai variabel intervening

open access: yesJurnal 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

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY

open access: yesBAKI (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

Digital Transformation and Informal Innovation in Africa: Reframing STI Policy for Inclusive Circular Economy Transitions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid increasing environmental and economic pressures, Africa's transition to a circular economy (CE) presents a vital pathway to inclusive, low‐carbon development. Yet, how digital transformation, informal innovation, and science, technology, and innovation (STI) policy readiness shape CE outcomes remains underexplored.
Emmanuel K. Manu   +2 more
wiley   +1 more source

Pigou’s Dividend versus Ramsey’s Dividend in the Double Dividend Literature [PDF]

open access: yes
This paper deals with the welfare analysis of green tax reforms. The aims of this paper are to highlight misinterpretations of policy assessments in the double dividend literature, to specify which of the efficiency costs and benefits should be ascribed ...
Eduardo L. Giménez, Miguel Rodríguez
core   +3 more sources

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen [PDF]

open access: yes, 2010
This research aims to analyze factors which influence dividend policy. Variables include company life cycle, investment opportunity set, earnings, size, managerial ownership and institutional ownership.
Ernawati, Endang   +1 more
core  

THE ROLE OF INDEPENDENT COMMISSIONERS IN MODERATING THE EFFECT OF FAMILY OWNERSHIP AND FOREIGN OWNERSHIP ON DIVIDEND POLICY

open access: yesRussian 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

Towards Extending Dividend Puzzle Debate: What Motivates Distribution of Corporate Earnings in Tanzania?

open access: yesInternational Journal of Financial Studies, 2020
This paper investigates the determinants of dividend policy in Tanzania. The study employed a panel data of non-financial firms listed on the Dar es Salaam Stock Exchange (DSE) for the period 2008−2017.
Josephat Lotto
doaj   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
wiley   +1 more source

Dividend Policy in Regulated Firms [PDF]

open access: yesSSRN Electronic Journal, 2013
We study the impact of different regulatory contracts of electricity companies on their dividend policy. Using a panel of 106 publicly traded European electric utilities in the period 1986-2011 we link dividend pay-out and smoothing ratios to the implementation of different regulatory mechanisms (cost plus vs.
rondi, laura   +3 more
openaire   +3 more sources

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