In actuarial risk theory, the introduction of dividend pay-outs in surplus models goes back to Bruno de Finetti (1957 …). Dividend strategies that can be found in the literature often yield pay-out patterns that are inconsistent with actual practice …. One issue is the high variability of the dividend payment rates over time. We aim at addressing that problem by specifying …

In actuarial risk theory, the introduction of dividend pay-outs in surplus models goes back to Bruno de Finetti (1957 …). Dividend strategies that can be found in the literature often yield pay-out patterns that are inconsistent with actual practice …. One issue is the high variability of the dividend payment rates over time. We aim at addressing that problem by specifying …

postponements any dividend distributions until uncertainties about further development will be reduced. In this respect, the … European Insurance and Occupational Pensions Authority issued on Thursday 2nd April 2020 a statement requesting (re)insurers to … suspend all discretionary dividend distributions and share buy backs aimed at remunerating shareholders. Although this should …

The article analyses inter-dependencies between dividend, capital structure, and cost of capital, factoring the … concentrated ownership. Dividend, leverage, and average cost of capital are inter-linked. However, family firms pay lower dividends …

not retain earnings to promote their own interests. The relationship between board independence and dividend distributions …-developed corporate governance framework to listed companies. Design/methodology/approach: Data on the considered companies' dividend …: Although board independence was not significantly related to dividend distributions for the sampled companies, INEDs still …

This article examines the effect of organizational forms on corporate dividend decisions by exploring the differences … in dividend payout ratios between mutual and stock property-liability (P-L) insurers in the U.S. Our large sample … evidence suggests: a) mutual insurers tend to have a lower dividend payout ratio than stock insurers and the observed …

tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a … corporations' debt-equity ratios. The debt ratios drop sharply after the implementation of the reform. -- Neutral dividend tax …