Results 81 to 90 of about 10,176 (234)

Mergers and Acquisitions and Brexit: A Natural Experiment

International Journal of Finance &Economics, EarlyView.
ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo, Tapas Mishra, Mamata Parhi, Zhuang Zhang   +3 more
wiley   +1 more source

On the development of Russian tax treaty case law

Правоприменение
The 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

Climate Transition Risk, ESG Rating Divergence and Portfolio Performance: Evidence From Composite Scores and Climate‐Adjusted Factor Models

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how ESG rating divergences and climate transition risks jointly influence portfolio performance. Using a newly constructed composite Environmental (E) score derived from principal component analysis (PCA) across three leading ESG providers (Eikon, RobecoSAM, Sustainalytics), we build industry‐adjusted portfolios for 389 
Ahmed Bouteska, Murad Harasheh, Giovanni Esposito   +2 more
wiley   +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  

Inconsistency of the Capital Asset Pricing Model in a Multi‐Currency Environment

International Journal of Finance &Economics, EarlyView.
ABSTRACT The capital asset pricing model (CAPM) is a widely adopted model in asset pricing theory and portfolio construction because of its intuitive nature. One of its main conclusions is that there exists a global market portfolio that each rational investor should hold in proportion to the risk‐free asset. In this paper, we demonstrate theoretically
Khalifa Al‐Thani, Domenico Mignacca, Gianluca Fusai, Fabio Caccioli, Guido Germano   +4 more
wiley   +1 more source

Managerial Catering and Peer Influence on Dividend Payments

SAGE Open
This study offers a behavioral explanation for peer influence on dividend payments in China. It specifically shows how investors’ reliance on reference points leads them to value the dividends of a focal firm more highly when these dividends align with ...
Ying Li, Tianyu Zhang, Yu-En Lin
doaj   +1 more source

Analysis of the Relation between Conservatism and the Amount of Dividends Payable to Shareholders. The Case of Romanian Listed Companies [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
This paper has as a main purpose to identify if the use of provisions in accounting is able to produce significant changes in the amount of the distributed earnings (dividends) for the Romanian listed companies.
Claudia-Cătălina Ciocan
doaj  

Brexit and Its Impact on EU Financial Markets

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the impact of Brexit on volatility spillovers across the EU countries. We introduce a Brexit intensity measure that assigns an intensity score reflective of the financial markets' reaction to the events that occurred as Brexit negotiations began to unfold.
Marwan Izzeldin, Gulnur Muradoglu, Vasileios Pappas, Sheeja Sivaprasad   +3 more
wiley   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Woman‐centeredness of family planning care and associated factors in a semi‐urban health district in West Cameroon

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To measure the woman‐centeredness of family planning (FP) care and determine its correlates in West Cameroon. Methods We conducted a cross‐sectional analytical study from August to November 2024 in the Mifi Health District (MHD). We included women receiving FP care in all the public health facilities. We collected data were using the
Jovanny Tsuala Fouogue, Wiliams Carter Kenne Djuatio, Armand Tiotsia Tsapi, Ymele Florent Fouelifack, Madye Ange Ngo Dingom, Estelle Diane Modjo Kamdem, Jeanne Hortence Fouelifack Fouedjio   +6 more
wiley   +1 more source