through dividends calculated on the organization's residual income, as stipulated by the economic theory of the labor …-managed firm. It is shown how dividends paid to members can be linked to the value of their financial participation in the capital …

Dividends allow shareholders to receive investment returns; however, Chinese listed companies are often reluctant to … shareholding, cash dividends significantly increase in companies with lower original dividends. Mechanism tests reveal that CSISC … shareholdings increase cash dividends by improving internal control quality and enhancing minority shareholder participation in …

separate rates for participation and portfolio dividends. In a theoretical model, I demonstrate why home countries may have an …, I find confirming evidence that a reason for having asymmetric withholding tax rates on dividends is an existing spatial … that the spread itself (i.e., the difference between the portfolio and participation dividends negotiated in the tax treaty …

misperceiving dividends as additional, free income. The intervention increases planned dividend reinvestment in survey responses … from the intervention update their trading by the largest extent. The results suggest the free dividends fallacy is a …

income, which identifies business income as it is earned by companies rather than when it is paid out as dividends to owners …