Results 71 to 80 of about 31,009 (233)

Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]

Heliyon, 2023
Kollruss T.
europepmc   +1 more source

Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying

American Journal of Political Science, EarlyView.
Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard, Nathan Canen, Sebastian Saiegh   +2 more
wiley   +1 more source

Share repurchase and the cost of capital: Discussion on the nature of share repurchase of Chinese listed companies. [PDF]

PLoS One, 2023
Wang P, Chen R.
europepmc   +1 more source

Firm Behaviour Under the Threat of Liquidation: Implications for Output, Investment & Business Cycle Transmission [PDF]

Cash balances of the firm follow a diffusion process, triggering liquidation when they cross a threshold value. Access to external funds is constrained. Shareholders are impatient.
Alistair Milne, Donald Robertson
core  

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
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

Between Cryptocurrencies' Risk and Crypto Environmental Attention: The Crypto Environment Attention Index and Volatility in the Cryptocurrencies Market Nexus

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the impact of environmental attention on cryptocurrency market volatility by introducing the Crypto Environmental Attention Index (CEAI), a new metric inspired by Wang et al. (2022) and constructed using daily web search data.
Ines Ghazouani, Zaineb Hlioui, Marwa Zouawi   +2 more
wiley   +1 more source

Closed‐Form Optimal Investment Under Generalized GARCH Models

European Financial Management, EarlyView.
ABSTRACT This paper introduces a new class of stochastic volatility models for asset prices, the generalized Heston Nandi GARCH (GHN‐GARCH), with the primary objective of optimal dynamic asset allocation under expected utility theory for constant relative risk aversion investors. We study some of its theoretical properties, and demonstrate that the GHN‐
Marcos Escobar‐Anel, Tobias Lausser, Rudi Zagst   +2 more
wiley   +1 more source

Analysis of the Impact of Supply Chain Relationship Strategy on Corporate Cash Dividend Policy Based on Chinese Data. [PDF]

Front Public Health, 2022
Yang X, Sun L.
europepmc   +1 more source

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  

Do Female Directors Protect Employee Pension Benefits? Evidence on the Nexus Between Pensions and Dividends

European Financial Management, EarlyView.
ABSTRACT This study examines whether female directors influence firms' allocation of internal funds between dividend payments and defined benefit (DB) pension funding. Using FTSE All‐Share firms from 2007 to 2021, we find that companies with a higher proportion of female directors exhibit stronger pension funding positions and, overall, maintain ...
Zezeng Li, Erhan Kilincarslan
wiley   +1 more source