Results 71 to 80 of about 279,461 (228)
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? [PDF]
The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage.
Douglas A. Shackelford +2 more
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Soft Power in Trade: Quantifying the Impact of Confucius Institutes on China's Exports
International Studies of Economics, EarlyView.ABSTRACT This paper investigates the role of Confucius Institutes (CIs) as a form of China's cultural diplomacy and their impact on international trade, particularly exports. Using a gravity model, we analyze data from 1990 to 2019 across countries, finding that the presence of CIs significantly boosts China's exports.
Renjing Chen, Wei Jin, Tangrui Yang
wiley +1 more source
THE MANAGEMENT OF THE COMPANY THROUGH DIVIDEND AND THE ETHICAL DIMENSION OF THE DECISIONS TAKEN IN ETHIS FIELD [PDF]
The main objective of a company's shareholders is to increase its market value. Of course, they also wish, on a second level, to obtain dividends as big as possible from the investment they made.
Petru Prunea
core
Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee +3 more
wiley +1 more source
Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
core
Benefits and Costs to Rural Alaska Households from a Carbon Fee and Dividend Program - Final Report [PDF]
, 2015 This paper analyzes the benefits and costs of a carbon fee‐and‐dividend (CFD) policy to individual rural Alaska households. The three study area regions are the Bethel Census Area, the Kusilvak Census Area, and the Northwest Arctic Borough. These three
Colt, Steve
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Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley +1 more source
Journal of Organizational Behavior, EarlyView.ABSTRACT Employees regularly use social media during work hours and thus are exposed to a wide variety of vibrant, fluid social information that they would likely not have access to through other channels. We contribute to the literature by suggesting that the social information available on social media is infused with meaning that can affect ...
Rebecca L. Greenbaum +4 more
wiley +1 more source
Satiated economies with unbounded consumption sets : fuzzy core and equilibrium [PDF]
For an exchange economy, under assumptions which did not bring about the existence of quasiequilibrium with dividends as yet, we prove the nonemptiness of the fuzzy rejective core.
Monique Florenzano, Nizar Allouch
core
Land Degradation &Development, EarlyView.ABSTRACT Balancing ecosystem‐service supply and demand is central to understanding both the natural and social dimensions of ecosystem services and to enhancing human well‐beings. Concurrently, collaborative efforts are underway to improve multiple ecosystem services, including the promotion of carbon neutrality and water purification (WP) within basin
Jing Cheng +5 more
wiley +1 more source