Results 81 to 90 of about 39,840 (302)
The Effect of Dividends on Consumption [PDF]
Classical models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that investors have a higher propensity to ...
Stefan Nagel +2 more
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou +2 more
wiley +1 more source
New Evidence that Taxes Affect the Valuation of Dividends [PDF]
This paper uses British data to examine the effects of dividend taxes on investors' relative valuation of dividends and capital gains. British data offer great potential to illuminate the dividends and taxes question, since there have been two radical ...
James M. Poterba, Lawrence H. Summers
core
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
Estimando o Prêmio de Mercado Brasileiro [PDF]
RAC: Revista de Administração Contemporânea, 2011 Risky investments assume that profits are on average higher than those obtained from risk-free assets; this difference is traditionally called an equity risk premium.
Luciana Ribeiro Chalela +3 more
doaj
An efficient binomial approach to the pricing of options on stocks with cash dividends [PDF]
In this contribution, we consider options written on stocks which pay cash dividends. Dividend payments have an effect on the value of options: high dividends imply lower call premia and higher put premia.
Martina Nardon, Paolo Pianca
core
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
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
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source