Results 81 to 90 of about 282,089 (298)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich +2 more
wiley +1 more source
The Mechanism for the Taxation of Investment Incomes
CECCAR Business Review, 2020 The present article raises a series of theoretical and practical aspects regarding the mechanism for the taxation of investment incomes, including dividend incomes, interest incomes, earnings obtained from the transfer of securities and any other ...
Lucian CERNUȘCA
doaj +1 more source
POTENTIAL DIVIDENDS AND ACTUAL CASH FLOW. A REGIONAL LATIN AMERICAN ANALYSIS [PDF]
We examine the value market assigns to components of the cash flow to equity including potential dividends. We study non financial publicly traded firms from five Latin American countries.
DAVID ANDRÉS LONDOÑO BEDOYA +3 more
core +1 more source
Constructive Dividends: Taxing the Waiving Shareholder to the Extent of Dividends Waived [PDF]
, 1966 The Internal Revenue Service has established a policy of applying the constructive dividend doctrine when a shareholder waives his right to future undeclared dividends, where no bona fide business purpose exists for the waiver and where the benefited ...
core +1 more source
Optimal financing and dividend distribution in a general diffusion model with regime switching [PDF]
, 2015 We study the optimal financing and dividend distribution problem with restricted dividend rates in a diffusion type surplus model where the drift and volatility coefficients are general functions of the level of surplus and the external environment ...
Yang, Hailiang, Zhu, Jinxia
core +2 more sources
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
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
Aspects and problems of the Italian stock market
PSL Quarterly Review, 2014 In the first quarter of 1948 the Italian Government issued measures of notable interest for the stock-market, regulating foreign investments, the revaluation of the capital of companies for monetary adjustment, the alleviation of certain taxes on ...
G. MANCINI
doaj +1 more source
Patterns in Payout Policy and Payout Channel Choice of UK Firms in the 1990s [PDF]
The paper examines the payout policy of UK firms listed on the London Stock Exchange during the 1990s.We complement the existing payout literature studies by analyzing jointly the trends in dividends and share repurchases.Unlike in the US, we find that ...
Renneboog, L.D.R., Trojanowski, G.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source