Results 51 to 60 of about 29,766 (313)
Why individual investors want dividends [PDF]
, 2005 The question of why individual investors want dividends is investigated by submitting a questionnaire to a Dutch investor panel. The respondents indicate that they want dividends partly because the cost of cashing in dividends is lower than the cost of ...
Dong, M. +6 more
core +1 more source
On the development of Russian tax treaty case law
ПравоприменениеThe research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj +1 more source
An investigation into the future of discretionary trusts in South Africa – An income tax perspective
Journal of Economic and Financial Sciences, 2014 Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during 2013/
Sophia Brink, Leonard Willemse
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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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Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
, 2023 The purpose of this paper is to examine how profits available for dividends are determined through accounting profits in the UK and what the Government is proposing on the capital maintenance rules.
山田, 純平, YAMADA, Jumpei
core +1 more source
BOOK-KEEPING AND DIVIDENDS TAX FISCALITY [PDF]
Annals of the University of Petrosani: Economics, 2010 Dividends represent a distribution in cash or in kind, made by a legal person to a participating in legal person as a result of ownership equity in that person.
MARIN CIUMAG, ANCA CIUMAG
doaj
Mixed Periodic-Classical Barrier Strategies for Lévy Risk Processes
Risks, 2018 Given a spectrally-negative Lévy process and independent Poisson observation times, we consider a periodic barrier strategy that pushes the process down to a certain level whenever the observed value is above it.
José-Luis Pérez, Kazutoshi Yamazaki
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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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Business 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