Results 31 to 40 of about 282,089 (298)
Zbornik Radova Filozofskog Fakulteta u Prištini, 2021 At the end of the 19th and the begining of the 20th century, a large number of local money companies were founded in the Kingdom of Serbia. During the Annexation Crisis the number of banks was additionally increased, but at the very end of 1911, the ...
Antić Dejan D., Becić Ivan M.
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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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Barometr Regionalny, 2022 The dynamic growth of nominal and real values of dividends paid in the world, observed since the last quarter of the twentieth century, is determined by the companies with the largest capitalization.
Mieczysław Kowerski
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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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Payout Policy in the 21st Century [PDF]
, 2012 We survey 384 CFOs and Treasurers, and conduct in-depth interviews with an additional two dozen, to determine the key factors that drive dividend and share repurchase policies. We find that managers are very reluctant to cut dividends, that dividends are
Arensman, Ella +5 more
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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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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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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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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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