Optimal Parisian-type dividend payments penalized by the number of claims for the classical and perturbed classical risk process [PDF]
, 2020 Irmina Czarna +3 more
openalex +1 more source
Editorial for special issue on advances in Actuarial Science and quantitative finance. [PDF]
Methodol Comput Appl Probab, 2022 Feng R +3 more
europepmc +1 more source
Infectious diseases, dividend policy, and independent directors: Evidence from textual analysis. [PDF]
PLoS One, 2023 Ungpakorn S +3 more
europepmc +1 more source
Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria [PDF]
In 2005, Austria modified its group taxation regime and now provides an option for cross-border loss-offset. We analyse the combined impact of Austria's new group taxation and loss-offset limitations on cross-border investment decisions of domestic ...
Corinna Treisch, Rainer Niemann
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Impact of corporate governance and CEO remuneration on bank capitalization strategies and payout decision in income shocks period. [PDF]
Front Psychol, 2022 Xiang H +4 more
europepmc +1 more source
The Dividend Politics of Romanian Enterprises [PDF]
The dividend politics – a managerial option of any entity between partial reinvestment and total re-investment of the net profit and/or total or partial distribution of this one in the form of dividends.
Cristina-Alina VERISAN +1 more
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Education Vouchers: Means Testing Versus Uniformity [PDF]
This paper compares a uniform education voucher system with means-tested scheme in which the voucher is subject to a taper or withdrawal rate as parental gross income increases.
John Creedy
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Valuing the Reload Features of Executive Stock Options [PDF]
Under Statement of Financial Accounting Standards No. 123, the grant date value of executive stock options excludes the value of any reload feature because, at the time of writing the standard in 1995, the Financial Accounting Standards Board believed it
Jane Saly +2 more
core
Predicting cash holdings using supervised machine learning algorithms. [PDF]
Financ Innov, 2022 Özlem Ş, Tan OF.
europepmc +1 more source
An Agency Theory of Dividend Taxation [PDF]
Recent empirical studies of dividend taxation have found that: (1) dividend tax cuts cause large, immediate increases in dividend payouts, and (2) the increases are driven by firms with high levels of shareownership among top executives or the board of ...
Emmanuel Saez, Raj Chetty
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