Results 101 to 110 of about 39,840 (302)

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson   +5 more
wiley   +1 more source

Why Do Companies Pay Dividends? [PDF]

open access: yes
This paper presents a simple model of market equilibrium to explain why firms that maximize the value of their shares pay dividends even though the funds could instead be retained and subsequently distributed to shareholders in a way that would allow ...
Jerry Green, Martin Feldstein
core  

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

The Value Relevance of Dividends, Book Value and Earnings in Tehran Stock Exchange [PDF]

open access: yesتحقیقات مالی, 2006
This paper compares the value relevance of book value and dividends versus book value and reported earnings. The main purpose of this study explains which of dividends, book value and earnings are more value relevance.
شکراله خواجوی   +1 more
doaj  

When do German Firms Change their Dividends? [PDF]

open access: yes
Anecdotal evidence suggests that the dividend policy of German firms is more flexible than the one of their Anglo-American counterparts.This paper analyses the decision to change the dividend for a panel of 221 German firms from 1984 to 1994.The choice ...
Correia da Silva, L.   +2 more
core  

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque   +2 more
wiley   +1 more source

Reaseguro y Reparto de Dividendos como Herramientas de Control de la Solvencia en una Carteras de Seguros No Vida: Análisis desde la Teoría Colectiva del Riesgo || Reinsurance and Distribution of Dividends as Solvency Control Tools in a Non-Life Insurance Portfolio: Analysis from the Collective Risk Theory

open access: yesRevista de Métodos Cuantitativos para la Economía y la Empresa, 2019
El objeto de estudio del presente trabajo es el análisis del nivel de las reservas en una cartera de seguros no vida. El acercamiento a esta herramienta como indicativo de la solvencia de la cartera nos plantea una disyuntiva inicial entre la seguridad ...
Mármol Jiménez, Maite   +1 more
doaj  

POTENTIAL DIVIDENDS AND ACTUAL CASH FLOW. A REGIONAL LATIN AMERICAN ANALYSIS [PDF]

open access: yes
We examine the value market assigns to components of the cash flow to equity including potential dividends. We study non financial publicly traded firms from five Latin American countries.
IGNACIO VÉLEZ - PAREJA   +3 more
core  

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates? [PDF]

open access: yes
This paper tests whether firms altered their dividend and share repurchase policies in response to the 2003 reductions in shareholder tax rates. We predict that firms substituted dividends for repurchases, because the reduction in dividend tax rates ...
Jana Smith Raedy   +2 more
core  

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