Results 61 to 70 of about 1,558 (216)

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

The Impact of Economic Growth on Insurance (Growth)

International Journal of Finance &Economics, EarlyView.
ABSTRACT This paper investigates the impact of economic growth on insurance (growth), focusing on the outflow side of the insurance activity, as captured by benefits (including commissions and expenses). The findings provide evidence that economic growth does exert a positive, statistically significant impact on the benefit side of insurance (growth ...
Nicholas Apergis, Thomas Poufinas, Panagiotis Kimpouropoulos   +2 more
wiley   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

FAKTOR FUNDAMENTAL YANG MEMPENGARUHI PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Finansial yang Terdaftar Di BEI Tahun 2009dan 2010)

Jurnal Akuntansi Universitas Jember, 2015
The objective of the study is to investigate the effect of free cash flow, return on equity, current ratio, firm size and net profit margin on dividend policy that measured by dividend payout ratio.
Bunga Maharani, Dwi Ratna Wulandari
doaj   +1 more source

You, Me, and the AI: The Role of Third‐Party Human Teammates for Trust Formation Toward AI Teammates

Journal of Organizational Behavior, EarlyView.
ABSTRACT As artificial intelligence (AI) becomes increasingly integrated in teams, understanding the factors that drive trust formation between human and AI teammates becomes crucial. Yet, the emergent literature has overlooked the impact of third parties on human‐AI teaming.
Türkü Erengin, Roman Briker, Simon B. de Jong   +2 more
wiley   +1 more source

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

Strategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

TAX AVOIDANCE, RELATED PARTY TRANSACTIONS, CORPORATE GOVERNANCE AND THE CORPORATE CASH DIVIDEND POLICY

Journal of Indonesian Economy and Business, 2017
This study aims to investigate the relationship between tax avoidance, related party transactions and the corporate dividend policy. Furthermore, this study will also investigate the moderating effects of the implementation of Corporate Governance (CG ...
Dewi Kartika Sari, Sidharta Utama, Hilda Rossieta   +2 more
doaj   +1 more source

Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives

Naval Research Logistics (NRL), EarlyView.
ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley   +1 more source

Overcoming Barriers and Solutions for Catalysing Private Capital in Climate Adaptation: A Stakeholder‐Informed Agenda for Hong Kong's Intermediary Role in Southeast Asia

Sustainable Development, EarlyView.
ABSTRACT This study investigates stakeholder perspectives on mobilising private‐sector finance for climate adaptation in Southeast Asia, emphasising Hong Kong's role as a financial intermediary. Through semi‐structured interviews with diverse stakeholders, including practitioners, policymakers, insurers, and project developers, we employed a grounded ...
Laurence L. Delina, Felice Janice Olivia Boedijanto, Sharon Feliza Ann P. Macagba, Johanne Rei R. Castro, Rainbow Yi Hung Lam   +4 more
wiley   +1 more source

Pengaruh Management Laba, ROE, dan Ukuran Perusahaan Terhadap Dividen Payout Ratio Pada Perusahaan Jasa Yang Go Public di Indonesia

Al-Intaj, 2015
This study is performed to effect of earnings management, roe and company size of dividend payout ratio. The object of the research was service company (telecommunications, transportation, hospitality, tour and travel) which go public in indonesia.
Yosy arisandy
doaj   +1 more source