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Is the Dividend Puzzle Solved? [PDF]
Since the 1960’s, there is an ongoing debate on dividend policy, which remains a controversial issue to this day. Why do firms pay dividends? The academics have not been able to agree on any convincing explanation, and the same time, many even claim that
Maria Rosa Borges
core
Journal of Accounting Research, EarlyView.ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Ownership Structure as a Mechanism of Corporate Governance. [PDF]
The presence of agency conflicts between shareholders and managers who control corporate resources in modern companies has led to the emergence of governance mechanisms assuring that financiers' funds are not expropriated or wasted on unattractive ...
Trojanowski, G.
core
Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates
Journal of Accounting Research, EarlyView.ABSTRACT We document that as interest rates rose in 2022, banks largely left long‐duration assets exposed to interest rate risk while shielding the accounting value of their balance sheets. Call report and Securities and Exchange Commission (SEC) data show that only about 6% of U.S.
João Granja +4 more
wiley +1 more source
Index Insurance and Food Security Among Smallholder Farmers in Southern Mali
Journal of Agricultural Economics, EarlyView.ABSTRACT Climate extremes increasingly threaten food security in low‐ and middle‐income countries, where vulnerable smallholder farmers often lack access to risk mitigation tools. Although index‐based insurance has been promoted as a promising adaptation measure to climate shocks, evidence on its welfare effects, especially on food security, remains ...
Anna Mader, Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Jurnal Akuntansi dan Keuangan, 2013 This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange.
Ninik Zulaikah, Mienati Somya Lasmana
doaj
What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
Abacus, EarlyView.This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley +1 more source
Local Dividend Clienteles [PDF]
We exploit demographic variation to identify the effect of dividend demand on corporate payout policy. Retail investors tend to hold local stocks and older investors prefer dividend-paying stocks.
Bo Becker +2 more
core
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source