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  • Search: subject_exact:"Gewinnverwendung"
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Year of publication
Subject
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Gewinnverwendung 556 Profit appropriation 519 Dividende 232 Dividend 229 Deutschland 141 Germany 132 USA 109 United States 106 Theorie 104 Theory 102 Aktienrückkauf 83 Share repurchase 80 Payout policy 74 Corporate Governance 72 Corporate governance 72 Ausschüttungspolitik 69 Eigentümerstruktur 53 Ownership structure 53 Capital income tax 41 Kapitalertragsteuer 41 Körperschaftsteuer 39 Unternehmensbesteuerung 39 Corporate income tax 38 Corporate taxation 38 Prinzipal-Agent-Theorie 36 Agency theory 35 Investment 30 Bilanzpolitik 28 Accounting policy 27 Investition 27 Steuerwirkung 27 Tax effects 27 Gewinn 26 Capital structure 25 Kapitalstruktur 25 Profit 24 Aktionäre 23 Führungskräfte 23 Managers 23 Shareholders 23
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Online availability
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Free 115 Undetermined 77
Type of publication
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Article 325 Book / Working Paper 231
Type of publication (narrower categories)
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Article in journal 290 Aufsatz in Zeitschrift 290 Graue Literatur 90 Non-commercial literature 90 Working Paper 82 Arbeitspapier 75 Hochschulschrift 65 Thesis 48 Aufsatz im Buch 35 Book section 35 Dissertation u.a. Prüfungsschriften 7 Bibliografie enthalten 6 Bibliography included 6 Collection of articles of several authors 5 Sammelwerk 5 Reprint 4 Amtsdruckschrift 2 Aufsatzsammlung 2 Case study 2 Collection of articles written by one author 2 Fallstudie 2 Government document 2 Sammlung 2 Article 1 Commentary 1 Conference paper 1 Kommentar 1 Konferenzbeitrag 1 Konferenzschrift 1 Lehrbuch 1 Mehrbändiges Werk 1 Multi-volume publication 1
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Language
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English 352 German 192 Undetermined 5 French 3 Spanish 3 Russian 2 Italian 1 Swedish 1
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Author
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Renneboog, Luc 13 Jacob, Martin 9 Becker, Bo 6 Geiler, Philipp 6 Jacob, Marcus 6 Myers, Stewart C. 6 Cavallo, Michele 5 Del Negro, Marco 5 Desai, Mihir A. 5 Frame, W. Scott 5 Goergen, Marc 5 Grasing, Jamie 5 Johnson, Simon 5 Malin, Benjamin A. 5 Michaely, Roni 5 Rosa, Carlo 5 Skinner, Douglas J. 5 Andres, Christian 4 Bayoumi, Tamim A. 4 Kahle, Kathleen M. 4 Nippel, Peter 4 Shuto, Akinobu 4 Streitferdt, Felix 4 Tong, Hui 4 Wei, Shang-jin 4 Acharya, Viral V. 3 Auerbach, Alan J. 3 Bartling, Björn 3 Correia da Silva Domingos, Luis 3 Dharmapala, Dhammika 3 Enomoto, Masahiro 3 Farre-Mensa, Joan 3 Foley, C. Fritz 3 Forbes, Kristin 3 Friedl, Bettina 3 Graham, John R. 3 Gröger, Hans-Christian 3 Gull, Daniel 3 Haase, Klaus Dittmar 3 Jin, Li 3
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Institution
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National Bureau of Economic Research 7 Verlag Dr. Kovač 2 African Network for Environment and Economic Justice 1 Center for Economic Research <Tilburg> 1 Center for the Study of Law and Economics <Saarbrücken> 1 Fakultät Wirtschaftswissenschaften, Technische Universität Bergakademie Freiberg 1 Instituto Valenciano de Investigaciones Económicas 1 Internationale Vereinigung für Steuerrecht 1 Kammer für Arbeiter und Angestellte für Wien / Abteilung Betriebswirtschaft 1 MWV Medizinisch Wissenschaftliche Verlagsges. mbH & Co. KG 1 Nomos Verlagsgesellschaft 1 Schweden / Aktiebolagskommittén 1 Universität <Augsburg> / Lehrstuhl für Betriebswirtschaftslehr 1 Universität Potsdam 1
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Published in...
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Der Betrieb 19 Working paper / National Bureau of Economic Research, Inc. 14 The journal of corporate finance : contracting, governance and organization 11 Journal of financial economics 10 Journal of accounting & economics 9 Betriebs-Berater : BB 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 NBER working paper series 7 WPg : Kompetenz schafft Vertrauen 7 Discussion paper / Center for Economic Research, Tilburg University 6 Journal of financial and quantitative analysis : JFQA 6 Review of accounting studies 6 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 6 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 5 Europäische Hochschulschriften / 5 5 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 5 Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 5 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 5 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 4 Finanz- und Rechnungswesen 4 International review of financial analysis 4 Journal of banking & finance 4 Journal of business economics : JBE 4 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 4 Taxing corporate income in the 21st century 4 Financial management 3 Global finance journal 3 International journal of corporate governance : IJCG 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 3 NBER Working Paper 3 Review of quantitative finance and accounting 3 The North American journal of economics and finance : a journal of financial economics studies 3 The international journal of accounting : TIJA 3 The journal of finance : the journal of the American Finance Association 3 Working papers / Harvard Business School, Division of Research 3 Acta Universitatis Oeconomicae Helsingiensis / A 2 Afro-Asian Journal of Finance and Accounting : AAJFA 2 Bochumer wirtschaftswissenschaftliche Studien 2 CORE discussion paper : DP 2 Cahiers de recherches économiques 2
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Source
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ECONIS (ZBW) 535 USB Cologne (EcoSocSci) 10 EconStor 8 RePEc 2 USB Cologne (business full texts) 1
Showing 1 - 50 of 556
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On the axiomatic approach to sharing the revenues from broadcasting sports leagues
Bergantiños, Gustavo; Moreno-Ternero, Juan D. - In: Social choice and welfare 58 (2022) 2, pp. 321-347
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The relationship between dividend policy and earnings quality : the role of accounting information in Indonesia's capital market
In: Economies : open access journal 10 (2022) 6, pp. 1-23
This study provides empirical proof that the positive impact of high accrual quality is the ability to accurately predict the future return with a positive sign. In the capital market, better prospects are commonly indicated by regularly and routinely implementing a high-yield dividend policy....
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Does promoter holding affect financed payout of dividends?
Jawade, Avinash A. - In: Borsa Istanbul Review 21 (2021) 4, pp. 332-339
Firms avail themselves of external finance to manage obligations to pay dividends, along with other commitments. Indian firms, which have significant ownership concentration, present a unique opportunity for analyzing the influence of promoter holding on financed dividend payouts. This study...
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A Schumpeterian Exploration of Gini and top/bottom income shares
Haruyama, Tetsugen - 2021
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Are dividends all for rewarding investors? : evidence from payouts induced by return on equity targets
Zhang, Xinyi; Cui, Chenyu; Xie, Deren - In: China journal of accounting studies 8 (2020) 3, pp. 470-494
Dividends have long been perceived as a way for firms to reward investors. However, managers are likely to inflate return on equity (ROE) by paying out dividends because doing so reduces owners’ equity. We utilise performance-vesting equity incentive plans that adopt ROE as the performance...
Persistent link: https://ebtypo.dmz1.zbw/10012655422
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Are corporate payouts abnormally high in the 2000s?
Kahle, Kathleen M.; Stulz, René M. - 2020
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Towards extending dividend puzzle debate : what motivates distribution of corporate earnings in Tanzania?
Lotto, Josephat - In: International Journal of Financial Studies : open … 8 (2020) 1/18, pp. 1-14
This paper investigates the determinants of dividend policy in Tanzania. The study employed a panel data of non-financial firms listed on the Dar es Salaam Stock Exchange (DSE) for the period 2008-2017. The paper reports profitability, liquidity, firm size, leverage, firm growth, previous...
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Why are corporate payouts so high in the 2000s?
Kahle, Kathleen M.; Stulz, René M. - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012301433
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Relationship Life Cycle and Firm’s Payout Policy
Nguyen, Giang - 2020
This paper examines the effect of relationship duration with major customer on supplier's payout policies. I find that firm which remains the relation with major customer in a longer period pays higher dividend. This finding is unbiased by the substitutional effect between dividend and...
Persistent link: https://ebtypo.dmz1.zbw/10012844302
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Payout policy and the interaction of firm-level and country-level governance
Herron, Richard - In: Review of quantitative finance and accounting 58 (2022) 1, pp. 1-39
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Accelerated share repurchases : value creation or extraction
King, Tao-Hsien Dolly; Teague, Charles E. - In: Review of quantitative finance and accounting 58 (2022) 1, pp. 171-216
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The efficiency costs of dividend taxation with managerial firms
Köthenbürger, Marko; Stimmelmayr, Michael E. - In: The economic journal : the journal of the Royal … 132 (2022) 643, pp. 1123-1149
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How do firms use cash tax savings? : a cross-country analysis
Green, Danielle H.; Kerr, Jon N. - In: The journal of the American Taxation Association : a … 44 (2022) 1, pp. 93-121
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The Relationship between Dividend Payout and Price to Earnings
Krishnan, C. N. V. - 2019
Using a large database of all S&P 1500 index firms spanning an 88-quarter period from 1995 through 2016, we document that market cap (firm size), book-to-market ratio (a proxy for market perception of (inverse of) growth potential) and industry all matter for determining PE levels as a function...
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The lock-in effect and the corporate payout puzzle
Mitchell, Chris - 2019
Taxes on capital gains are deferred until realization, whereas dividend taxes are levied upon accrual. This often makes dividends tax-disadvantaged relative to share repurchases, which leads to the payout puzzle: why do firms pay dividends? This paper develops a model of corporate payout policy...
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Oil shocks and corporate payouts
Wong, Jin Boon; Hasan, Mostafa Monzur - In: Energy economics 99 (2021), pp. 1-14
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Why are corporate payouts so high in the 2000s?
Kahle, Kathleen M.; Stulz, René M. - In: Journal of financial economics 142 (2021) 3, pp. 1359-1380
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Payouts and stock ownership
Baker, H. Kent; Dam, Lammertjan; De Ridder, Adri - In: Journal of multinational financial management 60 (2021), pp. 1-15
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CEO inside debt, market structure and payout policy
Sheikh, Shahbaz - In: International review of financial analysis 76 (2021), pp. 1-16
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Wachstum, Inflation und Thesaurierung im Terminal Value nach IDW S1
Schwetzler, Bernhard - In: Corporate finance : Finanzierung, Kapitalmarkt, … 12 (2021) 7/8, pp. 208-215
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Real effects of share repurchases legalization on corporate behaviors
Wang, Zigan; Yin, Qie; Yu, Luping - In: Journal of financial economics 140 (2021) 1, pp. 197-219
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
The paper surveys the recent literature on the fiscal implications of central bank balance sheets, with a special focus on political economy issues. It then presents the results of simulations that describe the effects of different scenarios for the Federal Reserve's longer-run balance sheet on...
Persistent link: https://ebtypo.dmz1.zbw/10011942778
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Fiscal Implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011789087
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Employment Protection and Payout Policy
Ahmad, Muhammad Farooq - 2018
This paper examines the relationship between employment protection legislation (EPL) and corporate payouts. Employees are corporate claimants who compete with shareholders to extract economic rents generated by the firm, so management is influenced by workforce power via the EPL framework in...
Persistent link: https://ebtypo.dmz1.zbw/10012928111
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018
The paper surveys the recent literature on the fiscal implications of central bank balance sheets, with a special focus on political economy issues. It then presents the results of simulations that describe the effects of different scenarios for the Federal Reserve's longer-run balance sheet on...
Persistent link: https://ebtypo.dmz1.zbw/10011778977
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Do dividends convey information about future earnings?
Ham, Charles G.; Kaplan, Zachary R.; Leary, Mark - In: Journal of financial economics 136 (2020) 2, pp. 547-570
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Do Indian companies manage earnings before share repurchase?
Jena, Sarthak Kumar; Mishra, Chandra Sekhar; Rajib, Prabina - In: Global business review 21 (2020) 6, pp. 1427-1447
Persistent link: https://ebtypo.dmz1.zbw/10012388974
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Why do privatized firms pay higher dividends?
Goyal, Abhinav; Jategaonkar, Shrikant P.; Muckley, Cal - In: The journal of corporate finance : contracting, … 60 (2020), pp. 1-19
Persistent link: https://ebtypo.dmz1.zbw/10012163625
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Earnings quality and corporate payout policy linkages : an Indian context
Pathak, Rajesh; Ranajee - In: The North American journal of economics and finance : a … 51 (2020), pp. 1-10
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Bank earnings management and dividend policy under agency problem contexts
Tran, Dung Viet - In: Annals of financial economics 15 (2020) 2, pp. 1-15
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Do boards of directors affect CEO behavior? : evidence from payout decisions
Anilov, Artem E.; Ivaškovskaja, Irina V. - In: Journal of management & governance 24 (2020) 4, pp. 989-1017
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Does tax really matter for corporate payout policy : evidence from a policy experiment in South Korea
Lee, Sang-Yeob; Hong, Woo-Hyung - In: Pacific-Basin finance journal 62 (2020), pp. 1-15
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Implementierung neuer Zuteilungsregeln der Rationierungsspiele in Gesellschaftsverträge zur gerechten Verteilung von Liquidationserlösen am Beispiel geschlossener Immobilienfonds (...
Wagner, Katharina - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 72 (2020) 2, pp. 146-172
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Die Profit Split Methode am Anwendungsfall vernetzt fahrender Automobile : Auswirkungen der digitalisierten Produktion auf die zwischenstaatliche Erfolgszuordnung
Rupp, Marina - 2020
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Persistent link: https://ebtypo.dmz1.zbw/10012171059
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Payout policy and ownership structure : the case of Islamic and conventional banks
Duqi, Andi; Jaafar, Aziz; Warsame, Mohammed Hersi - In: The British accounting review : the journal of the … 52 (2020) 1, pp. 1-17
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Women on the board and dividend payouts : the moderating effect of institutional ownership in France
Zouari, Nawel Fendri; Ben Hamad, Salah - In: International journal of entrepreneurship and small … 39 (2020) 1/2, pp. 233-262
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The effect of dividend payouts on future earnings
Willows, Gizelle D.; Ho, Lawrence W. K.; West, Darron - In: Afro-Asian Journal of Finance and Accounting : AAJFA 10 (2020) 4, pp. 569-583
Persistent link: https://ebtypo.dmz1.zbw/10012316095
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2017
The paper surveys the recent literature on the fiscal implications of central bank balance sheets, with a special focus on political economy issues. It then presents the results of simulations that describe the effects of different scenarios for the Federal Reserve's longer-run balance sheet on...
Persistent link: https://ebtypo.dmz1.zbw/10011803745
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Peer Influence on Payout Policies
Adhikari, Binay - 2017
Using a large sample of US public companies, we find robust evidence that firms' payout policies, i.e., dividends and share repurchases, are significantly influenced by the policies of their industry peers. To overcome endogeneity problems, we employ instrumental variable techniques based on...
Persistent link: https://ebtypo.dmz1.zbw/10012944274
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Investor Awareness and Firm Payout Policy
Zatonova, Ekaterina - 2017
This paper investigates an effect of investor awareness on the firm payout policy. I derive a novel proxy of investor recognition using data on firm locations from the 10-K filings. I obtain Google Search Volume Index (SVI) at the firm-state level and find that this well-known measure of...
Persistent link: https://ebtypo.dmz1.zbw/10012966618
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Dividend Policy and Earnings Management Across Countries
He, Wen - 2017
This paper examines whether dividend policy is associated with earnings management and whether the relationship varies across countries with wide-ranging degrees of institutional strength and transparency. Based on a sample of 23,429 corporations from 29 countries, we show that dividend payers...
Persistent link: https://ebtypo.dmz1.zbw/10012970698
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Tax uncertainty and dividend payouts
Amberger, Harald - 2017
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Determinants of payout policy and investment attractiveness of companies listed on the Warsaw Stock Exchange
Pieloch-Babiarz, Aleksandra - In: Equilibrium : quarterly journal of economics and … 12 (2017) 4, pp. 675-691
Persistent link: https://ebtypo.dmz1.zbw/10012230891
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Tax Motivated Payout Financing
Liu, Nan - 2017
Many firms, even those that are cash rich, routinely engage in costly borrowing and, more rarely, equity issuance in order to finance their payouts. A reported motive for this payout-financing behavior is the sheltering of corporate income tax. We present a model of a firm that maximizes its...
Persistent link: https://ebtypo.dmz1.zbw/10012949867
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A Study on the Effect of Dividend Payout Ratio and Firm Profitability
Khan, Shehzad - 2016
The aim of the research study was to explore the effects of Dividend payout ratio on the firm profitability. This study was conducted on the non-financial firms listed in Karachi Stock Exchange (KSE) 100 index. The data were collected since 2008-2012 from the annual reports and Balance sheet...
Persistent link: https://ebtypo.dmz1.zbw/10013001530
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Cost Structure and Payout Policy
Kulchania, Manoj - 2016
I investigate the effects of firms' proportion of fixed and variable costs on their payout policy. The investigation finds that firms with higher fixed costs pay a lower fraction of their operating income in dividends and share repurchases. Further, these firms return a higher fraction of their...
Persistent link: https://ebtypo.dmz1.zbw/10013005240
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The Payout Behaviour of German Savings Banks
Köhler, Matthias - 2016
Our analysis finds that despite the growing number, the majority of savings banks currently do not make any payouts. Furthermore, savings banks distribute only a small part of their net profit to the shareholders. This means that they can still build up capital even if they make payouts. Savings...
Persistent link: https://ebtypo.dmz1.zbw/10012987204
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The Payout Behaviour of German Savings Banks
Köhler, Matthias - 2016
Our analysis finds that despite the growing number, the majority of savings banks currently do not make any payouts. Furthermore, savings banks distribute only a small part of their net profit to the shareholders. This means that they can build up capital even if they make payouts. Savings banks...
Persistent link: https://ebtypo.dmz1.zbw/10012979682
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The Impact of Uncertainty on Payout Policy
Walkup, Brian - 2016
Purpose – This paper investigates the impact of market-level uncertainty on dividend and repurchase decisions. Design/methodology/approach – Using a large dataset over a nearly 50 year period, the author examines the choice to pay dividends and repurchase shares using logit and multinomial...
Persistent link: https://ebtypo.dmz1.zbw/10012980146
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A cross-country study on the relationship between fiancial development and earnings management
Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2016 - Revised February 12, 2016
Persistent link: https://ebtypo.dmz1.zbw/10011445832
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