Results 51 to 60 of about 282,089 (298)

The impact of ownership structure on dividend policy of listed firms in Jordan

open access: yesCogent Business & Management, 2021
This study investigates the impact of ownership structure on the dividend policy in Jordan. In particular, it aims to uncover the effects of family ownership, institutional ownership, foreign ownership, and state ownership on dividend decisions for a ...
Hanady Bataineh
doaj   +1 more source

Show Me the Money! Dividend Payouts after the Bush Tax Cut [PDF]

open access: yes, 2004
The centerpiece of President Bush's tax cut in 2003 was a sharp reduction in the individual dividend tax rate. The dividend tax cut was designed to spur investment and boost the stock market by increasing the after-tax return on corporate earnings, thus ...
Phil Kerpen, Stephen Moore
core  

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti   +2 more
wiley   +1 more source

Investor Perception of ESG in Earnings Calls

open access: yesBusiness 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
wiley   +1 more source

ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting
NEDERIȚA ALEXANDRU, LAZARI LILIANA
doaj  

INFLUENCE OF INFORMATION SIGNALS ON THE FUTURE EARNINGS

open access: yesСтратегические решения и риск-менеджмент, 2018
It is considered of information signals on the future earnings of the Russian companies. Information signals can influence behaviour of investors at an estimation of the future earnings.
S. I. Lutsenko
doaj   +1 more source

PENGARUH PEMBAGIAN DIVIDEN MELALUI MODEL BLACK-SCHOLES

open access: yesJurnal Lebesgue, 2021
Stock trading has a risk that can be said to be quite large due to fluctuations in stock prices. In stock trading, one alternative to reduce the amount of risk is options. The focus of this research is on European options which are financial contracts by
Diana Purwandari
doaj   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

open access: yesBusiness 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

The Value Relevance of Dividends, Book Value and Earnings in Tehran Stock Exchange [PDF]

open access: yesتحقیقات مالی, 2006
This paper compares the value relevance of book value and dividends versus book value and reported earnings. The main purpose of this study explains which of dividends, book value and earnings are more value relevance.
شکراله خواجوی   +1 more
doaj  

Os dividendos como estratégia de investimentos em ações

open access: yesRevista Contabilidade & Finanças, 2002
Na Teoria de Finanças, o papel dos dividendos nas cotações é um tema controverso, uma vez que há diferentes teorias que abordam sua relevância para o valor das ações e, em conseqüência, para a riqueza dos acionistas.
Artur Franco Bueno
doaj   +1 more source

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