Results 131 to 140 of about 2,365,855 (190)

ESG Debt Issued by Regional Governments in Spain: Financing Sustainable Development or Usual Public Expenditure?

open access: yesSustainable Development, Volume 34, Issue 5, Page 6558-6570, September 2026.
ABSTRACT Sustainable debt bond is an emerging instrument aiming at providing companies and governments with extra resources for financing social and environmental policies and attempting to make progress on the Sustainable Development Goals. Regional governments in Spain have issued sustainable bonds in recent years to finance different spending ...
Alberto Turnes   +2 more
wiley   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

open access: yesAbacus, Volume 62, Issue 3, Page 922-956, September 2026.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

Dividend policy : theory and practice /

open access: yes, 2003
Dividend Policy explores the puzzle presented by dividends: irrational and subject to fashion, yet popular and desirable, they remain a priority among managers, even while perceived as largely symbolic.
Frankfurter, George M.   +2 more
core  

Do universal owners behave like universal owners? The emergence of a financial sector norm

open access: yesAmerican Business Law Journal, Volume 63, Issue 3, Page 235-263, Fall 2026.
Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley   +1 more source

Consistency of Dividend Signalling and Future Maturity Level:Evidence from UK Data [PDF]

open access: yes
This paper analyses the relation between dividends and the mature level of a firm, by using market-to-book ratio as a proxy for Tobin’s Q, and Tobin’s Q as a indicator of either existence of new positive NPV projects or maturity level reached.
Carlos Martins
core  

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, Volume 97, Issue 3, Page 579-616, September 2026.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

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