Results 31 to 40 of about 39,840 (302)

The Mechanism for the Taxation of Investment Incomes

open access: yesCECCAR Business Review, 2020
The present article raises a series of theoretical and practical aspects regarding the mechanism for the taxation of investment incomes, including dividend incomes, interest incomes, earnings obtained from the transfer of securities and any other ...
Lucian CERNUȘCA
doaj   +1 more source

Two Approaches for a Dividend Maximization Problem under an Ornstein-Uhlenbeck Interest Rate

open access: yesMathematics, 2021
We investigate a dividend maximization problem under stochastic interest rates with Ornstein-Uhlenbeck dynamics. This setup also takes negative rates into account.
Julia Eisenberg   +2 more
doaj   +1 more source

Aspects and problems of the Italian stock market

open access: yesPSL Quarterly Review, 2014
In the first quarter of 1948 the Italian Government issued measures of notable interest for the stock-market, regulating foreign investments, the revaluation of the capital of companies for monetary adjustment, the alleviation of certain taxes on ...
G. MANCINI
doaj   +1 more source

Dividend guidance to manage analyst dividend expectations [PDF]

open access: yesInternational 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.
openaire   +2 more sources

Income sharing for common pool resources with uncertain productivity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We address the interconnected issues of externalities in the use of a natural common‐pool resource system and adverse effects of environmental uncertainty on risk‐averse resource users. We set up a simple analytical model and derive conditions such that insurance by means of an income sharing mechanism mitigates externalities and hence ...
Claudia Kelsall   +2 more
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

The Role of Multiple Large Shareholders in Dividend Payouts: Evidence from India

open access: yesAmerican Business Review, 2022
This study examines the impact of multiple large shareholders (MLS) on a firm’s dividend payouts in a low-investor protection regime, India, where minority shareholders’ expropriation concerns are severe and firms have an incentive to build a capital ...
Samridhi Suman, Shveta Singh
doaj   +1 more source

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

open access: yesBiotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga   +2 more
wiley   +1 more source

Optimal Dividends for a Two-Dimensional Risk Model with Simultaneous Ruin of Both Branches

open access: yesRisks, 2022
We consider the optimal dividend problem in the so-called degenerate bivariate risk model under the assumption that the surplus of one branch may become negative.
Philipp Lukas Strietzel   +1 more
doaj   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

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