Results 31 to 40 of about 29,766 (313)
The Mechanism for the Taxation of Investment Incomes
CECCAR 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
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Two Approaches for a Dividend Maximization Problem under an Ornstein-Uhlenbeck Interest Rate
Mathematics, 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
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Aspects and problems of the Italian stock market
PSL 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
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Design‐for‐Benchmarking in Soft Robotics: Navigating Component‐System Dichotomy
Advanced Intelligent Systems, EarlyView.Soft robotics faces a profound evaluation challenge: the Component‐System Dichotomy, where isolated component tests fail to predict integrated performance. This article presents a systematic survey of critical reporting gaps across actuation, sensing, and control.
Matteo Lo Preti +4 more
wiley +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian 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
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The Role of Multiple Large Shareholders in Dividend Payouts: Evidence from India
American 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
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Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
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Optimal Dividends for a Two-Dimensional Risk Model with Simultaneous Ruin of Both Branches
Risks, 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
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Cogent Economics & Finance, 2023 The author specifies the pivotal role of accounting information quality in moderating the influence of dividends on the investment decisions of listed firms in Vietnam from 2009 to 2020.
Quoc Trung Nguyen Kim
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