Results 111 to 120 of about 51,107 (296)
Contemporary Accounting Research, EarlyView.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
Dividend Policy of German Firms [PDF]
German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment ...
Correia da Silva, L. +2 more
core +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Determinants of dividend payout ratio: evidence from Malaysian public listed firms [PDF]
, 2016 Dividend policy is a decision made by an organization to determine the amount of dividend to be paid and the level of the profit to be retained. Prior studies claimed that dividend policy can help to reduce the agency problems in the organization.
Mustapha, Mazlina, Yong, Teck Mui
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
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
University Endowment Growth: Assessing Policy Proposals [PDF]
, 2014 The growth of college and university endowments, particularly those of elite schools, have drawn the attention of policymakers and pundits. Using a decomposition of the growth of endowments between 1991 and 2010 we simulate the effects of three prominent
Ehrenberg, Ronald G, Milton, Ross T
core +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Dividend Behaviour of Indian Companies Under Monetary Policy Restrictions [PDF]
In this study we examine the dividend behaviour of Indian companies. We use GMM estimator, which is the most suitable methodology in a dynamic setting. Our results show that the Indian firms have lower target ratios and higher adjustment factors.
Bhat Ramesh, Pandey I M
core
Using Performance Measurement to Evaluate Strategic Human Resource Management Decisions: Kodak\u27s Experience With Profit Sharing [PDF]
, 1992 [Excerpt] Profit-sharing is frequently used to link employee performance and labor costs to the profitability of organizations. It represents a significant investment.
Berman, Robert, Boudreau, John W.
core +1 more source