Results 121 to 130 of about 282,089 (298)
Analysis of the Relation between Conservatism and the Amount of Dividends Payable to Shareholders. The Case of Romanian Listed Companies [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 This paper has as a main purpose to identify if the use of provisions in accounting is able to produce significant changes in the amount of the distributed earnings (dividends) for the Romanian listed companies.
Claudia-Cătălina Ciocan
doaj
Some New Variance Bounds for Asset Prices [PDF]
When equity prices are determined as the discounted sum of current and expected future dividends, Shiller (1981) and LeRoy and Porter (1981) derived a relationship between the variance of the price of equities, p(t), and the variance of the ex post ...
Charles Engel
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley +1 more source
Managerial Catering and Peer Influence on Dividend Payments
SAGE OpenThis study offers a behavioral explanation for peer influence on dividend payments in China. It specifically shows how investors’ reliance on reference points leads them to value the dividends of a focal firm more highly when these dividends align with ...
Ying Li, Tianyu Zhang, Yu-En Lin
doaj +1 more source
International Journal of Circuit Theory and Applications, EarlyView.This work explores the conversion from residues to binary representation in RNS using the Chinese remainder theorem (CRT) or mixed radix conversion (MRC) algorithms. The proposed approach relocates CRT multiplicative inverses to the arithmetic stage without extra cost, improving scalability while achieving speedups over state‐of‐the‐art MRC ...
Gabriel B. M. Fernandes +2 more
wiley +1 more source
How do dividend taxes affect firm behavior and what are their distributional and efficiency effects? To answer these questions, the first problem is coming up with an explanation for why firms pay dividends, in spite of their tax penalty.
Martin Dietz, Roger Gordon
core
Environmental Policy and Governance, EarlyView.ABSTRACT The interest in putting a price on carbon emissions is increasing in pace with the urgency of climate change. In this article we compare the adoption of one such policy instrument, carbon taxation, in the cases of Sweden and Mexico. We use a theoretical framework that focuses on economic and environmental factors influencing the policy process
Jakob Skovgaard +3 more
wiley +1 more source
No-arbitrage condition and existence of equilibrium with dividends [PDF]
In this paper we first give an elementary proof of existence of equilibrium with dividends in an economy with possibly satiated consumers.We then introduce a no-arbitrage condition and show that it is equivalent to the existence of equilibrium with ...
Cuong Le Van, Nguyen Ba Minh
core
A Deep Learning Framework for Forecasting Medium‐Term Covariance in Multiasset Portfolios
Journal of Forecasting, EarlyView.ABSTRACT Forecasting the covariance matrix of asset returns is central to portfolio construction, risk management, and asset pricing. However, most existing models struggle at medium‐term horizons, several weeks to months, where shifting market regimes and slower dynamics prevail.
Pedro Reis, Ana Paula Serra, João Gama
wiley +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
Arnaud Gocsei, Fouad Sahel
core