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Dividend guidance to manage analyst dividend expectations [PDF]
International Review of Financial Analysis, 2018 Using a sample of dividend payers from 12 European countries, we document that managers guide analyst dividend expectations to avoid reporting dividends below the consensus forecast. Specifically, we show that dividend guidance predicts (1) a substantial reduction in analyst dividend forecast optimism over the course of the fiscal year and (2) that a ...
Bilinski, P., Lyssimachou, D.
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Robert J. Shiller: Nobel prize for 2013: Capital market efficiency [PDF]
Bankarstvo, 2015 In 2013 the Nobel Prize in Economic Sciences was awarded to the American economists, Eugene Fama, Lars Peter Hansen and Robert Shiller. The monetarists, Fama and Hansen, from the University of Chicago, and the Neo- Keynesian, Shiller, from the Yale ...
Pantelić Svetlana
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Shares – General Concepts and Assessment
CECCAR Business Review, 2023 The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions ...
Elena Valentina ȚILICĂ, Radu CIOBANU
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A Note on Realistic Dividends in Actuarial Surplus Models
Risks, 2016 Because of the profitable nature of risk businesses in the long term, de Finetti suggested that surplus models should allow for cash leakages, as otherwise the surplus would unrealistically grow (on average) to infinity.
Benjamin Avanzi +2 more
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Does environmental regulation dividends inequality impact inclusive growth? Evidence from China
Frontiers in Public Health, 2022 Based on the panel data of 281 city level in China for the period of 2004–2016, this study uses the Cobb–Douglas production function to investigate the distribution of environmental regulation dividends and further adopts the threshold model to explore ...
Tao Ge +5 more
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The Accounting and Fiscal Regime of Dividends in 2023
CECCAR Business Review, 2023 The Government Ordinance No. 16/2022 has some novelties with regard to the tax treatment of dividends. Thus, starting with the 1st of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non ...
Lucian CERNUȘCA
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Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia
Central European Public Administration Review, 2005 The paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance.
Helena Blažić, Dženeta Bašagić
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Dividend Versus Investment – Cash Flow Allocation
Journal of Banking and Financial Economics, 2022 The aim of the article is to find out about the pattern in which operating cash flows are allocated between dividends and investment. We analyzed 419 companies from the Warsaw Stock Exchange and covered the period of 2007-2020 with 4,760 firm-year ...
Elżbieta Bukalska +2 more
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SSRN Electronic Journal, 2014 Dividend derivatives are not simply a by-product of equity derivatives. They constitute a distinct growing market and an entire suite of dividend derivatives are offered to investors. In this paper we look at two potential models for equity index dividends and discuss their theoretical and practical merits.
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Учёт. Анализ. Аудит, 2022 The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current
E. Yu. Sidorova
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