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Year of publication
Subject
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Ausschüttungspolitik 1,550 Payout policy 1,550 Dividende 1,270 Dividend 1,267 Corporate Governance 302 Corporate governance 302 Theorie 281 Theory 281 Agency theory 270 Prinzipal-Agent-Theorie 270 Eigentümerstruktur 235 Ownership structure 235 Börsenkurs 207 Dividend policy 207 Share price 207 Aktienrückkauf 172 Share repurchase 172 Capital structure 152 Kapitalstruktur 152 Aktiengesellschaft 144 Listed company 142 dividend policy 141 Aktionäre 130 Shareholders 130 Führungskräfte 113 Managers 113 Dividends 102 Capital income tax 94 Kapitalertragsteuer 94 Bank 91 Deutschland 86 USA 81 Verdeckte Gewinnausschüttung 81 United States 80 Signalling 76 Ankündigungseffekt 73 Announcement effect 73 Welt 73 World 73 Executive board 70
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Online availability
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Free 572 Undetermined 569 CC license 71
Type of publication
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Article 1,013 Book / Working Paper 604
Type of publication (narrower categories)
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Article in journal 961 Aufsatz in Zeitschrift 961 Graue Literatur 113 Non-commercial literature 113 Working Paper 101 Arbeitspapier 100 Hochschulschrift 48 Aufsatz im Buch 44 Book section 44 Thesis 27 Dissertation u.a. Prüfungsschriften 17 Conference paper 9 Konferenzbeitrag 9 Collection of articles of several authors 8 Sammelwerk 8 Collection of articles written by one author 7 Sammlung 7 Bibliografie enthalten 4 Bibliography included 4 Wörterbuch 3 Amtsdruckschrift 2 Case study 2 Fallstudie 2 Government document 2 Konferenzschrift 2 Systematic review 2 Übersichtsarbeit 2 Abstract 1 Conference proceedings 1 Gesetz 1 Glossar enthalten 1 Glossary included 1 Law 1 Mikroform 1
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Language
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English 1,493 German 104 Undetermined 13 Polish 4 Russian 2 Dutch 1 Norwegian 1 Portuguese 1
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Author
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Acharya, Viral V. 19 Michaely, Roni 18 Lambrecht, Bart M. 13 O'Connor, Thomas G. 13 Shin, Hyun Song 13 Baker, H. Kent 11 Renneboog, Luc 10 Anginer, Deniz 8 Byrne, Julie 8 Farooq, Omar 8 Huizinga, Harry 8 Kahle, Kathleen M. 8 Lange, Joachim 8 López Iturriaga, Felix J. 8 Ma, Kebin 8 Pornsit Jiraporn 8 Le, Hanh 7 Li, Mingsheng 7 Liljeblom, Eva 7 Shi, Jing 7 Stulz, René M. 7 Zhang, Bohui 7 Alstadsæter, Annette 6 Fried, Jesse M. 6 He, Wen 6 Jabbouri, Imad 6 Kim, Young Sang 6 Kohlhepp, Ralf 6 Myers, Stewart C. 6 O’Connor, Thomas 6 Pieloch-Babiarz, Aleksandra 6 Quoc Trung Tran 6 Rossi, Stefano 6 Wang, Charles C. Y. 6 Weber, Michael 6 Barros, Victor 5 Bianchi, Francesco 5 Chang, Bin 5 Chasiotis, Ioannis 5 De Cesari, Amedeo 5
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Institution
All
National Bureau of Economic Research 15 PriceWaterhouse GmbH <Frankfurt, Main> 2 Bundessteuerberaterkammer 1 Deutscher Steuerberaterkongress <35, 1997, Travemünde> 1 Eberhard Karls Universität Tübingen 1 Ernst & Young 1 Europäische Kommission / Generaldirektion Justiz und Verbraucher 1 Goethe-Universität Frankfurt am Main 1 Heinrich-Heine-Universität Düsseldorf 1 Institut Finanzen und Steuern 1 Instytut Gospodarki Światowej 1 Josef Eul Verlag GmbH 1 Kommunal- und Schul-Verlag 1 Linde Verlag 1 Nomos Verlagsgesellschaft 1 Shaker Verlag 1 Trauner Verlag + Buchservice 1 Universität Bremen 1 Universität Mannheim 1 Universität zu Köln 1 Uniwersytet Ekonomiczny w Katowicach 1 Wollert-Elmendorff, Deutsche Industrie-Treuhand GmbH <München> 1
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Published in...
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The journal of corporate finance : contracting, governance and organization 39 Finance research letters 31 International review of financial analysis 25 Managerial finance 23 Pacific-Basin finance journal 22 Journal of banking & finance 20 Journal of financial and quantitative analysis : JFQA 17 International journal of managerial finance : IJMF 15 NBER working paper series 15 Review of quantitative finance and accounting 15 Research in international business and finance 14 The review of financial studies 13 International journal of economics and finance 12 International journal of economics and financial issues : IJEFI 12 Cogent business & management 10 Cogent economics & finance 10 International Journal of Financial Studies : open access journal 10 Journal of business finance & accounting : JBFA 10 Journal of international financial markets, institutions & money 10 Working paper / National Bureau of Economic Research, Inc. 10 Global finance journal 9 International review of economics & finance : IREF 9 Investment management and financial innovations 9 Journal of financial economics 9 NBER Working Paper 9 The journal of applied business research 9 Corporate ownership & control : international scientific journal 8 Discussion papers / CEPR 8 Journal of Asian finance, economics and business : JAFEB 8 The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association 8 Afro-Asian Journal of Finance and Accounting : AAJFA 7 Applied economics 7 Discussion paper / Centre for Economic Policy Research 7 International journal of corporate governance : IJCG 7 Asia-Pacific journal of financial studies 6 Borsa Istanbul Review 6 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 6 Future business journal 6 The North American journal of economics and finance : a journal of financial economics studies 6 Applied economics letters 5
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Source
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ECONIS (ZBW) 1,577 USB Cologne (EcoSocSci) 39 EconStor 1
Showing 1 - 50 of 1,617
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How the interaction between board gender diversity and ESG shapes dividend policy
Hampl, Filip; Linnertová, Dagmar - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2472-2490
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The impact of cyber governance quality on dividend policy in mitigating cybersecurity breaches
Al-Mohareb, Manar - In: Risks : open access journal 13 (2025) 2, pp. 1-14
This study investigates the relationship between cyber risks and dividend policy, as well as how boards, as a governance mechanism, affect the dividend policy under cyber risk. This study collected firm-level financing, corporate governance, and control variables from the Bloomberg database...
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The dividend policy of state-owned banks during an economic crisis
Isakov, Dušan; Keane, Allister; Schatt, Alain - 2025 - This version: February 11, 2025
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Debt capital and dividend policy as complementary indicators of firm valuation
Njoku, Okechukwu Enyeribe; Lee, Young Hwan - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-26
This study investigates the interdependencies between debt capital and dividend policy as complementary factors influencing firm value among corporations listed on the Korea Composite Stock Price Index (KOSPI). Using Tobin's Q as a firm value metric and employing robust econometric techniques...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338351
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Dividend cuts and a firm's investment opportunity set
Das, Somnath; Dhole, Sandip - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 91-126
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The cost of equity to earnings yield differential and dividend policy
Esqueda, Omar; O'Connor, Thomas G. - In: Managerial finance 50 (2024) 2, pp. 451-471
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The firm-level and aggregate effects of corporate payout policy
Asimakopoulos, Stylianos; Malley, James R.; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337851
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The influence of cost of debt, cost of equity and weighted average cost of capital on dividend policy decision : evidence from non-financial companies listed on the Frankfurt Stock Exchange
Arhinful, Richard; Mensah, Leviticus; Amin, Halkawt … - In: Future business journal 10 (2024) 1, pp. 1-24
Non-financial companies listed on the Frankfurt Stock Exchange face considerable difficulties due to expensive funding and the need to make complex decisions about their capital structure. These problems impact their judgments about dividend policy, resulting in ambiguity and possible...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410702
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Dividend payout and corporate transparency : do CSR governance mechanisms matter?
Uyar, Ali; Shaista Wasiuzzaman; Kuzey, Cemil; Karaman, … - In: Research in international business and finance 71 (2024), pp. 1-26
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Unlocking dividends : the impact of managerial social capital on international corporate payouts
Cumming, Douglas J.; Javakhadze, David; Rajkovic, Tijana - In: Journal of international financial markets, … 95 (2024), pp. 1-23
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015063450
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Information disclosure, product market competition and payout policy
Ho, Kung-Cheng; Lee, Shih-Cheng; Pan, Lee-Hsien - In: Pacific-Basin finance journal 86 (2024), pp. 1-23
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The relationship between changes in corporate payout policy and capital structure
Kim, Songhee; Khil, Jaeuk; Lee, Yu Kyung - In: Journal of derivatives and quantitative studies : … 32 (2024) 2, pp. 116-144
This paper aims to investigate the impact of corporate dividend policy on the capital structure in the Korean stock market. To distinctly discern the voluntariness of changes in corporate dividend policy, we analyze companies that, following a substantial increase, do not reduce dividends for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015054088
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Rookie directors and dividend payouts : Evidence from China
Ullah, Farid; Jiang, Ping; Ali, Farman; Wang, Xinyi - In: Research in international business and finance 70 (2024) 2, pp. 1-17
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Navigating dividend decisions : the impact of outsider CEOs in imputation tax environments
Hoque, Ariful; Islam, Md Rayhan; Hossain, Shahadat - In: Risks : open access journal 12 (2024) 11, pp. 1-30
This study examines the influence of outsider CEOs on corporate dividend policies, specifically within the framework of an imputation tax environment, like in Australia. The study analyses 9826 firm-year observations from Australian firms listed on the ASX from 2012 to 2021. The study reveals...
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The firm-level and aggregate effects of corporate payout policy
Asimakopoulos, Stylianos; Malley, James R.; … - 2024
This paper presents a novel study on the significance of corporate payout policy in shaping firms' financial decision-making and, in turn, the macroeconomy. To this end, we add to the literature by allowing households and firms to choose share buybacks optimally. We then explore the implications...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015101885
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Optimal dividend policy with self-exciting claims in the Gamma-Omega model
Liu, Guo; Jin, Zhuo; Li, Shuanming - In: Finance research letters 69 (2024) 1, pp. 1-10
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Impact of financial distress on the dividend policy of banks in India : evidence using panel data
Rawal, Aashi; Gopalkrishnan, Santosh - In: Future business journal 10 (2024) 1, pp. 1-11
The study primarily aims to examine the impact of financial distress on the dividend distribution policy of banks operating in India. Panel data analysis was performed using a static model to investigate the impact of distress on the bank's dividend policy. The Z-score developed by Altman...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411140
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The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value : evidence from Egypt
El-Deeb, Mohamed Samy; Allam, Mohamed Fathy - In: Future business journal 10 (2024) 1, pp. 1-15
This paper investigates the effects of corporate risk disclosure (CRD) and dividend policy (DP) on firm value (FV) for non-financial companies listed on the Egyptian Stock Exchange. Using a sample of 45 non-financial firms from 2016 to 2022, which yielded 315 firm-year observations, we find a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411142
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Impact of recapitalisation and dividend payout policies on financial sustainability of rural and community banks in Ghana
Oduro, Richard - In: Future business journal 10 (2024) 1, pp. 1-18
The study examines the effect of bank recapitalization and dividend policies on the financial sustainability of rural and community banks (RCBs) in Ghana. Data from 135 RCBs from 2011 to 2020 revealed an average financial sustainability index of 0.525 over the past decade, suggesting that RCBs...
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Dividend policy and residual dividend theory : evidence from Indonesia
Wirama, Dewa Gede; Krisnadewi, Komang Ayu; Artini, Luh … - In: Asian journal of accounting research 9 (2024) 3, pp. 201-216
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Organization capital, dividends and firm value : international evidence
Chasiotis, Ioannis; Loukopoulos, Georgios; Toudas, Kanellos - In: Journal of international financial markets, … 97 (2024), pp. 1-22
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Taxes, payout policy, and share prices : evidence from did analysis using Korea's 2015-2017 dividend tax cut
Lee, Jeong Hwan; Lee, Young - In: The Korean economic review 40 (2024) 1, pp. 77-106
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405776
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Revisiting dividend policy and stock market reaction of indonesian manufacturing enterprises amidst the COVID-19 crisis : a series of robustness checks
Hartono, Powell Gian; Robiyanto, Robiyanto; Tinungki, … - In: Scientific papers of the University of Pardubice 32 (2024) 1, pp. 1-22
This study, which was prompted by the COVID-19 crisis, aims to assess the dividend policies of manufacturing firms, and examine market reactions to these corporate actions. A comprehensive evaluation of robustness was carried out, encompassing sub-period and sub-sample robustness checks, along...
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ESG reputational risk, corporate payouts and firm value
Chasiotis, Ioannis; Gounopoulos, Dimitrios; … - In: British journal of management 35 (2024) 2, pp. 871-892
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Nexus between financial leverage and dividend payout from manufacturing firms listed at Dar es Salaam stock exchange, Tanzania
Chindengwike, James Daniel - In: Cogent business & management 11 (2024) 1, pp. 1-11
The relationship between financial leverage and dividend pay-out is very crucial to support the stock market development. The most of the literatures concentrated on the relationship between equity and dividend payout. This study aims to investigate the connection between financial leverage and...
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Understanding bank payouts during the crisis of 2007-2009
Cziraki, Peter; Laux, Christian; Lóránth, Gyöngyi - In: The review of corporate finance studies : RCFS 13 (2024) 1, pp. 191-234
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A cross-country examination on the relationship between cash holding, dividend policies, and the moderating role of ESG ratings
Ananzeh, Husam; Al Shbail, Mohannad Obeid; Alshurafat, … - In: Cogent business & management 11 (2024) 1, pp. 1-24
This investigation delves into the intricate connection between dividend policy and cash holdings, while considering the joint influence of the Environmental, Social, and Governance (ESG) ratings. Our aim was to acquire a profound comprehension of how ESG impacts cash-dividends link. The...
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Exploring the relationship between dividend policy, the COVID-19 crisis, and stock market reaction : empirical insights from Indonesian real estate and property firms
Usman, Bahtiar; Lestari, Henny Setyo; Syofyan, Syofriza; … - In: Cogent business & management 11 (2024) 1, pp. 1-20
The economic turbulence experienced during the COVID-19 crisis in Indonesia in 2020 provides a backdrop for this study, which aims to investigate the relationship between the crisis and dividend policies within the real estate and property sectors in Indonesia, along with the stock market's...
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Exploring the relationship between dividend policy, the COVID-19 crisis, and stock market reaction : eempirical insights from Indonesian real estate and property firms
Usman, Bahtiar; Lestari, Henny Setyo; Syofyan, Syofriza; … - In: Cogent business & management 11 (2024) 1, pp. 1-20
The economic turbulence experienced during the COVID-19 crisis in Indonesia in 2020 provides a backdrop for this study, which aims to investigate the relationship between the crisis and dividend policies within the real estate and property sectors in Indonesia, along with the stock market's...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533210
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Dividend policy as a moderating of the effect of dividend announcement on stock price in Indonesian firms
Manurung, Adler Hayman; Machdar, Nera Marinda; FoEh, … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 96-105
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Multiple directorships and dividends in Spanish listed firms
Aguiar-Díaz, Inmaculada; Díaz-Díaz, Nieves Lidia; … - In: Borsa Istanbul Review 24 (2024) 4, pp. 663-673
This study analyzes the impact of directors belonging to several boards (multiple directorships) on the dividend policy of firms. As the composition of a board has an impact on its effectiveness and the quality of corporate governance, this study focuses on the presence of multiple...
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Information asymmetry and dividend payout in an emerging market : does corporate governance quality matter?
Al-Hiyari, Ahmad; Kolsi, Mohamed Chakib; Lutfi, Abdalwali; … - In: Journal of open innovation : technology, market, and … 10 (2024) 1, pp. 1-10
Numerous studies have explored the impact of information asymmetry on firms' dividend policies. These studies have generally focused on advanced capital markets and have provided conflicting evidence on the quality of the information environment and dividend policy. Our paper, thus, tries to...
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Corporate payout policy: are financial firms different?
Caiazzo, Emmanuel; Gambacorta, Leonardo; Oliviero, Tommaso - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014520738
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Corporate dividend policy, managerial overconfidence, myopia, and investor irrationality : a complex concoction
AlGhazali, Abdullah; Fairchild, Richard; Guney, Yilmaz - In: The European journal of finance 30 (2024) 15, pp. 1817-1847
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Does mandating disclosure on dividend payout policy benefit shareholder?
Kumari, Pratibha; Pathak, Rajesh - In: Economics letters 236 (2024), pp. 1-4
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071899
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Competition and bank payout policy
De Cesari, Amedeo; Gilder, Dudley; Huang, Winifred; … - In: Journal of money, credit and banking : JMCB 56 (2024) 7, pp. 1737-1778
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Business strategy, cash holdings, and dividend payouts
Houqe, Muhammad Nurul; Monem, Reza M.; Van Zijl, Tony - In: Accounting and finance 63 (2023) 4, pp. 3999-4035
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014476943
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Dividend policy, CEO narcissism, and its influence on companies in Indonesia : a behavioral theory of the firm approach
Oktari, Vera; Dianawati, Wiwiek - In: Cogent economics & finance 11 (2023) 2, pp. 1-29
In the concept put forward by the Behavioral Theory of the Firm (BTF), the policies implemented must provide added value to the company. In their preparation, policies will be heavily influenced by decision-makers behavior. This study was conducted to see the company's value dividend policy and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014501083
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Revisiting the effect of dividend policy on firm performance and value : empirical evidence from the Korean market
Njoku, Okechukwu Enyeribe; Lee, Young Hwan - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-35
This study investigates the relationship between dividend policy, firm performance, and value within the Korean market, taking into account the unique context of Chaebol ownership struc‑ tures. Utilizing a robust dataset of 5478 observations from the Korean Composite Stock Price Index, our...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502367
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Venture capital and dividend policy
Tan, Yi; Wang, Xiaoli; Fu, Xiaoyu - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-16
In this paper, we empirically examine the impact of venture capital investment on the dividend policy of the invested companies using a sample of list companies from China's ChiNext market during the period 2014 to 2019. Our empirical results show that different types of VC investments have...
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ESG performance and dividend stability of the world's largest enterprises
Matuszewska-Pierzynka, Agnieszka; Mrzygłód, Urszula; … - In: Journal of entrepreneurship, management and innovation … 19 (2023) 4, pp. 184-217
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Export impact on dividend policy for big Colombian exporting firms, 2006-2014
Merchan Alvarez, Federico Alberto - 2023
This paper studies the impact of exogenous export demand shocks on firms’ dividend policy using firm specific real exchange rate variation as instrumental variable. IV exclusion restriction is plausibly satisfied because real exchange rate shocks were unanticipated -partly explained because of...
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Dividend payout decisions under uncertainty : the ownership influence in the early days of the COVID-19 pandemic in Finland
Lindén, Andreas; Lehner, Othmar M.; Losbichler, Heimo; … - In: Journal of applied accounting research 24 (2023) 2, pp. 299-317
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Investigating the link between board independence and dividend distributions in South Africa
Viviers, Suzette; Mans-Kemp, Nadia; Janse van Vuuren, … - In: South African journal of business management 54 (2023) 1, pp. 1-11
Purpose: As shareholder-elected monitors, independent non-executive directors (INEDs) should ensure that managers do not retain earnings to promote their own interests. The relationship between board independence and dividend distributions was hence investigated for selected companies listed on...
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Independent Director Tenure and Dividends
James, Hui L.; Wang, Hongxia - 2023
We empirically test the Expertise vs. Management friendly hypotheses of independent director tenure through dividend policies. We find that the likelihood and the level of dividends increase in independent director tenure, and firms with long-tenured directors are more likely to smooth...
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Corporate Dividend Policy and Tax Avoidance
Anderson, Mark C.; Kabir, Muhammad; Rashid, Harun; … - 2023
This article investigates the relation between corporate dividend policy and tax avoidance. The payment of dividends facilitates the transfer of corporate resources, usually cash, from the company to its shareholders. An important aspect of dividend policy is that it is used to address agency...
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Have European Banks Maintained Their Payout Policy during the Crisis? the Role of Scrip Dividends
Blanco, David; Gallud Cano, Jorge; López Iturriaga, … - 2023
We analyse the trend among 79 banks from 20 European countries towards scrip dividends. Whereas banks do not seem to smooth cash dividends, they do smooth total dividends, which include both cash and scrip dividends. We also find that the new legal requirements (resulting from the Basel Accords...
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How Does Green Policy Affect Polluting Firms’ Dividend Policy? The China Experience
Li, Youwei; Liao, Ming; Liu, Yangke - 2023
We explore how polluting firms alter their dividend policy in response to pressure from green policy. The green credit guidelines that China adopted in 2012 aim to promote credit supply in sustainable development. Meanwhile, this green policy forced polluting firms to access restricted credit...
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Infectious Diseases, Dividend Policy, and Independent Directors : Evidence from Textual Analysis
Ungpakorn, Sarunyu; Chatjuthamard, Pattanaporn; … - 2023
We relax Modigliani and Miller’s (1961) assumption of perfect capital markets for dividends by introducing a market imperfection that has not been investigated before, i.e., the economic uncertainty caused by infectious diseases. We exploit a unique text-based measure of infectious diseases...
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Why European Banks Adjust Their Dividend Payouts?
Belloni, Marco; Grodzicki, Maciej; Jarmuzek, Mariusz - 2023
Economic literature suggests that banks change their dividend payouts for three main reasons. They may be willing to signal good future profitability to shareholders to address information asymmetry, or use dividends to mitigate the agency costs, or could come under pressure from prudential...
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