Results 41 to 50 of about 279,461 (228)
Optimal financing and dividend distribution in a general diffusion model with regime switching [PDF]
, 2015 We study the optimal financing and dividend distribution problem with restricted dividend rates in a diffusion type surplus model where the drift and volatility coefficients are general functions of the level of surplus and the external environment ...
Yang, Hailiang, Zhu, Jinxia
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik +4 more
wiley +1 more source
New Developments in Corporate Finance and Tax Avoidance: Some Evidence [PDF]
The financial behavior of corporations has changed greatly in the last ten years. Previously most of the cash that stockholders received from corporations took the form of dividends, and economists' models that have dividends as the ultimate determinant ...
John B. Shoven
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
OPINIONS ON ALLOCATION OF PROFIT CARRIED FORWARD TO DIVIDENDS [PDF]
In our opinion, the allocation of profits carried forward to dividends complies with the legal requirements in this field, as long as these results arise from current profits of previous financial years.
Bunget Ovidiu-Constantin PhD
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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
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European Policy Analysis, EarlyView.ABSTRACT This article argues that European Union (EU) peacebuilding scholarship can benefit from organizational research on the socio‐spatial dynamics of policy implementation. It introduces a strategic‐relational heuristic to address two key gaps: the marginalization of grassroots agency in spatial analyses and the separation of strategy from ...
Giada Lagana, Sioned Pearce
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
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Taxing Stock Dividends and Economic Theory [PDF]
, 1974 Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which are taxed on receipt as shareholder ordinary income gain, differently from pro rata stock dividends on common, which are received tax-free.
Cohen, Stephen B
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Asymptotic Analysis for Optimal Dividends in a Dual Risk Model
, 2016 The dual risk model is a popular model in finance and insurance, which is often used to model the wealth process of a venture capital or high tech company. Optimal dividends have been extensively studied in the literature for the dual risk model.
Fahim, Arash, Zhu, Lingjiong
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