Results 51 to 60 of about 39,840 (302)
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
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +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
doaj +1 more source
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
doaj +1 more source
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Dividends aren't disappearing: evidence from the UK
, 2004 Despite a documented decline in the number of dividend payers in the UK it is found that aggregate real dividends paid by industrials actually increased between 1979 and 2000.
ap Gwilym, Owain +2 more
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
doaj +1 more source
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
doaj +1 more source