Results 111 to 120 of about 282,089 (298)
Alternative Axiomatic Characterizations of the Grey Shapley Value
International Journal of Supply and Operations Management, 2014 The Shapley value, one of the most common solution concepts of cooperative game theory is defined and axiomatically characterized in different game-theoretic models.
Sirma Zeynep Alparslan Gok +2 more
doaj
Psychological dynamics of unit-linked insurance product decision-making: a cognitive model
Cogent Economics & FinanceInvestment and insurance constitute pivotal subjects in financial management, especially in an era characterized by inflation. Unit-Linked Insurance Plans (ULIPs), with a unique combination of investment risks and insurance protection, potentially ...
Chia-Chun Tsai +4 more
doaj +1 more source
Dividend Policy, Agency Costs, and Earned Equity [PDF]
Why do firms pay dividends? If they didn't their asset and capital structures would eventually become untenable as the earnings of successful firms outstrip their investment opportunities.
Harry DeAngelo +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
On the development of Russian tax treaty case law
ПравоприменениеThe research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj +1 more source
An efficient binomial approach to the pricing of options on stocks with cash dividends [PDF]
In this contribution, we consider options written on stocks which pay cash dividends. Dividend payments have an effect on the value of options: high dividends imply lower call premia and higher put premia.
Martina Nardon, Paolo Pianca
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi +2 more
wiley +1 more source
BOOK-KEEPING AND DIVIDENDS TAX FISCALITY [PDF]
Annals of the University of Petrosani: Economics, 2010 Dividends represent a distribution in cash or in kind, made by a legal person to a participating in legal person as a result of ownership equity in that person.
MARIN CIUMAG, ANCA CIUMAG
doaj
New Evidence that Taxes Affect the Valuation of Dividends [PDF]
This paper uses British data to examine the effects of dividend taxes on investors' relative valuation of dividends and capital gains. British data offer great potential to illuminate the dividends and taxes question, since there have been two radical ...
James M. Poterba, Lawrence H. Summers
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi +4 more
wiley +1 more source