Results 91 to 100 of about 39,840 (302)
Estimation of Tobin’s q Investment Function with Respect to Corporate Tax in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2004 Tobin’s q model is one of the most important neoclassical investment theories which has been used in various empirical studies. In this paper, using the theory and panel data, the relationship between the investment by the Iranian firms & the corporate ...
Mohammad Ali Falahi, Ali Cheshmi
doaj
Power identities for Lévy risk models under taxation and capital injections
Stochastic Systems, 2014 In this paper we study a spectrally negative Lévy process which is refracted at its running maximum and at the same time reflected from below at a certain level. Such a process can for instance be used to model an insurance surplus process subject to tax
Hansjörg Albrecher, Jevgenijs Ivanovs
doaj +1 more source
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? [PDF]
The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage.
Jana Smith Raedy +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Dividends, stock repurchases and signaling: evidence from U.S. panel data [PDF]
This paper exploits yearly accounting data from 1977 to 1994 to test the relative signaling power of dividends and net stock repurchases. The specification controls for potential agency cost and asset dissipation effects. Specifically, we regress changes
Michael G. Williams, Mark D. Vaughan
core
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business Strategy and the Environment, EarlyView.ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
International evidence on payout ratio, returns. earnings and dividends
, 2004 Recent US evidence has shown that, contrary to popular wisdom, the greater the proportion of earnings paid out as dividends, the greater the subsequent real earnings growth.
Suddason, Karina +3 more
core +1 more source
Analysis of the sensitivity to discrete dividends : A new approach for pricing vanillas [PDF]
The incorporation of a dividend yield in the classical option pricing model of Black- Scholes results in a minor modification of the Black-Scholes formula, since the lognormal dynamic of the underlying asset is preserved. However, market makers prefer to
Fouad Sahel, Arnaud Gocsei
core
Business Strategy and the Environment, EarlyView.ABSTRACT This research develops and empirically validates the Community‐Oriented Marketing Approach (COMA), a 20‐item multidimensional scale designed to measure prosumer perceptions within participatory market systems. COMA conceptualizes prosumers as active co‐value creators and institutional agents, driving sustainable market governance.
Alpaslan Kelleci, Oguzhan Essiz
wiley +1 more source
INFLUENCE OF INFORMATION SIGNALS ON THE FUTURE EARNINGS
Стратегические решения и риск-менеджмент, 2018 It is considered of information signals on the future earnings of the Russian companies. Information signals can influence behaviour of investors at an estimation of the future earnings.
S. I. Lutsenko
doaj +1 more source