Search Results - subject_exact:"Profit appropriation"

Narrow search

Corporate share repurchase policies and labor share

Fu, Xudong; Kisgen, Darren; Kong, Lei - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339782

Financing payouts

Farre-Mensa, Joan; Michaely, Roni; Schmalz, Martin C. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451344

The firm-level and aggregate effects of corporate payout policy

Asimakopoulos, Stylianos; Malley, James R.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015573301

Show one more version 1

The firm-level and aggregate effects of corporate payout policy

Asimakopoulos, Stylianos; Malley, James R.; … - 2024

Book / Working Paper

Do banks engage in earnings management? : the role of dividends and institutional factors

Haq, Mamiza; Ongena, Steven; Pu, Juying; Tan, Eric K. M. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557498

Show one more version 1

Do banks engage in earnings management? : the role of dividends and institutional factors

Haq, Mamiza; Ongena, Steven; Pu, Juying; Tan, Eric K. M. - 2023

Book / Working Paper

A Schumpeterian exploration of Gini and top/bottom income shares

Haruyama, Tetsugen - 2025

Data show that an increase in the Gini coefficient is associated with a falling bottom 𝑝𝐵% income share and an increasing top 𝑝𝑇 % income share where, for example 𝑝𝐵 = 40 and 𝑝𝑇 = 1. This relationship, which we call the 𝑋 inequality relationship, is pervasive in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617289

Show 2 more versions 2

A Schumpeterian Exploration of Gini and top/bottom income shares

Haruyama, Tetsugen - 2021

Book / Working Paper

A Schumpeterian Exploration of Gini and Top/Bottom Income Shares

Haruyama, Tetsugen - 2023

Book / Working Paper

Corporate Payouts in Australia

Cheema, Muhammad A.; Chiah, Mardy; Zhong, Angel - 2023

Kahle and Stulz (2021) find that inflation-adjusted corporate payouts (dividends and repurchases) in the US are three times larger over the period 2000–2019 (post-2000) compared to the 1971–1999 period (pre-2000), and that the growth in the payouts comes from repurchases instead of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014254223

The effect of dividend tax reform on earnings management : evidence from a natural experiment in Korea

Sonu, Catherine Heyjung - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197441

Zum Vorschlag für eine GmbH mit gebundenem Vermögen

2022 - Stand Oktober 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013549991

On the axiomatic approach to sharing the revenues from broadcasting sports leagues

Bergantiños, Gustavo; Moreno-Ternero, Juan D. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012819636

Parent firm dividend payouts and subsidiary earnings management : evidence from mandatory dividend policy

Kong, Dongmin; Ji, Mianmian; Liu, Lihua - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056815

Depositing Corporate Payout

Lin, Leming - 2021

The past two decades have witnessed a sharp surge in corporate equity payout. The annual net equity payout of non-financial public companies in the U.S. averaged $525 billion (in 2010 dollars) per year from 2004 to 2019, compared to only $141 billion during the prior 17-year period. Using...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013313916

Property Rights and Finance

Johnson, Simon; McMillan, John; Woodruff, Christopher - 2021

Which is the tighter constraint on private sector investment: weak property rights or limited access to external finance? From a survey of new firms in post-communist countries, we find that weak property rights discourage firms from reinvesting their profits, even when bank loans are available....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013213059

Show 2 more versions 2

Property Rights and Finance

Johnson, Simon; McMillan, John; Woodruff, Christopher - 2003

Book / Working Paper

Property Rights and Finance

Johnson, Simon; Woodruff, Christopher; McMillan, John - 2002

Book / Working Paper

The Changing Role of Auditors in Corporate Tax Planning

Maydew, Edward L.; Shackelford, Douglas A. - 2021

This paper examines changes in the role that auditors play in corporate tax planning following recentevents, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, andregulatory actions by the SEC and PCAOB. On the whole, these events have increased thesensitivity to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013224384

Productivity and payout policy

Kulchania, Manoj - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258853

Dividend Stickiness, Debt Covenants, and Earnings Management

Kim, Jaewoo - 2019

Consistent with the notion that dividends are very sticky, Daniel, Denis, and Naveen (2008) report evidence that firms manage earnings upward when pre-managed earnings are expected to fall short of dividend payments. However, we find that this evidence is not robust when controlling for firms'...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012905500

Opportunistic earnings management or performance-related effects? : evidence from dividend-paying firms

Espahbodi, Reza; Liu, Nan; Weigand, Robert A. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470090

Why do firms undertake accelerated share repurchase programs?

Chemmanur, Thomas J.; Cheng, Yingmei; Zhang, Tianming; … - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013457438

The efficiency costs of dividend taxation with managerial firms

Köthenbürger, Marko; Stimmelmayr, Michael E. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013188611

Show one more version 1

The Efficiency Costs of Dividend Taxation with Managerial Firms

Köthenbürger, Marko - 2015

Book / Working Paper

Accelerated share repurchases : value creation or extraction

King, Tao-Hsien Dolly; Teague, Charles E. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012796140

Fiscal implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012174784

Show 6 more versions 6

Fiscal implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018

Book / Working Paper

Fiscal implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018

Book / Working Paper

Fiscal Implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2018

Book / Working Paper

Fiscal implications of the Federal Reserve's balance sheet normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2017

Book / Working Paper

Fiscal implications of the Federal Reserve’s Balance Sheet Normalization

Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - 2020

Book / Working Paper

Fiscal Implications of the Federal Reserve's Balance Sheet Normalization

Cavallo, Michele - 2018

Book / Working Paper

Optimal Accelerated Share Repurchase

Jaimungal, Sebastian - 2017

An accelerated share repurchase (ASR) allows a firm to repurchase a significant portion of its shares immediately, while shifting the burden of reducing the impact and uncertainty in the trade to an intermediary. The intermediary must then purchase the shares from the market over several days,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012973736

Expropriation of minority shareholders and payout policy

De Cesari, Amedeo - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009675731

Show one more version 1

Expropriation of Minority Shareholders and Payout Policy

De Cesari, Amedeo - 2017

Book / Working Paper

CEO inside debt, market structure and payout policy

Sheikh, Shahbaz - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012804680

Wachstum, Inflation und Thesaurierung im Terminal Value nach IDW S1

Schwetzler, Bernhard - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012607912

Why are corporate payouts so high in the 2000s?

Kahle, Kathleen M.; Stulz, René M. - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012875951

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011445832

Die Profit Split Methode am Anwendungsfall vernetzt fahrender Automobile : Auswirkungen der digitalisierten Produktion auf die zwischenstaatliche Erfolgszuordnung

Rupp, Marina - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012171059

Implementierung neuer Zuteilungsregeln der Rationierungsspiele in Gesellschaftsverträge zur gerechten Verteilung von Liquidationserlösen am Beispiel geschlossener Immobilienfonds (AIF)

Wagner, Katharina - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012213647

The effect of dividend payouts on future earnings

Willows, Gizelle D.; Ho, Lawrence W. K.; West, Darron - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012316095

The efficiency costs of dividend taxation with managerial firms : presented at CESifo Area Conference on Public Sector Economics, April 2015

Köthenbürger, Marko; Stimmelmayr, Michael - 2015

The paper analyzes the efficiency costs of dividend taxation in an effort-based corporate agency model in which non-verifiable managerial effort enhances taxable profits. We show that investment changes following a rise in dividend taxes might not be sufficient to infer the efficiency cost of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011374208

Accounting and actuarial smoothing of retirement payouts in participating life annuities

Maurer, Raimond; Mitchell, Olivia S.; Rogalla, Ralph; … - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011630840

Show 3 more versions 3

Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities

Maurer, Raimond - 2014

Book / Working Paper

Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities

Maurer, Raimond - 2014

Book / Working Paper

Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities

Maurer, Raimond - 2014

Book / Working Paper

Taxes, earnings payout, and payout channel choice

Geiler, Philipp; Renneboog, Luc - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011475063

Show 2 more versions 2

Taxes, Earnings Payout, and Payout Channel Choice

Geiler, Philipp - 2014

Book / Working Paper

Taxes, Earnings Payout, and Payout Channel Choice

Geiler, Philipp - 2014

Book / Working Paper

Financing payouts

Farre-Mensa, Joan; Michaely, Roni; Schmalz, Martin C. - 2014

Over 40% of firms that make payouts also raise capital during the same year, resulting in 31% of aggregate share repurchases and dividends being externally financed, primarily with debt. Most externally financed payouts are the result of firms persistently setting payouts above free cash flow....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010485006

A cross-country study on the relationship between financial development and earnings management

Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2014 - Rev. Ed.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010405030

Show one more version 1

A cross-country study on the relationship between financial development and earnings management

Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2013

Book / Working Paper

The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan

Shuto, Akinobu; Iwasaki, Takuya - 2014 - Rev. ed.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010387705

Show one more version 1

The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan

Shuto, Akinobu; Iwasaki, Takuya - 2013

Book / Working Paper

Entscheidungsneutralität in der deutschen Unternehmensbesteuerung : Fortentwicklungsansätze basierend auf dem Modell der Stiftung Marktwirtschaft

Kavcic, Claudia - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010395335

Taxes, earnings payout, and payout channel choice

Geiler, Philipp; Renneboog, Luc - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011283902

Die Gewinnverwendung in der Lebensversicherung - Analyse der rechtlichen Vorschriften und der sich daraus ergebenden Gestaltungspielräume für Lebensversicherer ; Studienarbeit

Eichelkraut, Richardt - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011311423

Profit Distribution Management by Islamic Banks : An Empirical Investigation

Clinch, Greg - 2019

The objective of this paper is to ascertain whether Islamic banks do in fact manage profit distributions and if so, what factors are associated with the extent of profit distribution management. The results suggest that most Islamic banks manage profit distributions, with the extent of profit...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012899378

Corporate Payouts in Dual Classes

Lei, Adam Y.C. - 2019

This paper provides empirical evidence showing that dual-class firms use dividend payments to mitigate agency problems while using repurchases of superior shares to maintain the private benefits of control. With a sample of dual-class firms from 1994 to 2015 that have both their superior voting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012903381

Die Gewinnverteilung von Familienunternehmen : Anforderungen und Lösungsansätze aus Sicht der Betriebswirtschaftlichen Steuerlehre

Fischer, Nadine - 2019 - 1. Auflage

In Familienunternehmen werden zwei unterschiedliche Systeme vereint. Sie bilden eine koevolutionäre Einheit, wodurch Herausforderungen entstehen. Diese sind auch in der Besteuerung zu erkennen. Entnahmebeschränkungen, Thesaurierungsmöglichkeiten und der Fremdvergleich sind herausstechende...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012121422

Show one more version 1

Die Gewinnverteilung von Familienunternehmen : Anforderungen und Lösungsansätze aus Sicht der Betriebswirtschaftlichen Steuerlehre

Fischer, Nadine - 2019 - 1. Auflage

Edition: 1. Auflage

Book / Working Paper

Gewinn und Verlust der Bundesbank

Heller, Timo Sebastian - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012039905

Corporate Payout Policy in Dual-Class Firms

Jordan, Bradford D. - 2013

Using a sample of U.S. firms from 1995 to 2002, we examine corporate payout policy in dual-class firms. The expropriation hypothesis predicts that dual-class firms pay out less to shareholders because entrenched managers want to maximize the value of assets under control and the private benefits...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013091802

The effect of shareholder rights and information asymmetry on stock-option-related repurchase activity

Golden, Joanna - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011865612

Medizin zwischen Patientenwohl und Ökonomisierung : Krankenhausärzte und Geschäftsführer im Interview

Naegler, Heinz; Wehkamp, Karl-Heinz - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011743663

Information asymmetry in emerging markets : how can a government (like India’s) test for tunneling in the economy?

Singh, Kanwar Inder - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011823017

Die persönliche Zurechnung von Einkünften bei Personengesellschaften

Steinegger, Ariane - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011925313

The Chinese Corporate Savings Puzzle : A Firm-Level Cross-Country Perspective

Bayoumi, Tamim A. - 2012

China's high corporate savings rate is commonly claimed to be a key driver for the country's large current account surplus. The mainstream explanation for high corporate savings is a combination of windfall profits in state-owned firms, especially in resource sectors, and mis-governance of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013101333

Show 3 more versions 3

The Chinese Corporate Savings Puzzle : A Firm-Level Cross-Country Perspective

Bayoumi, Tamim A. - 2011

Book / Working Paper

The Chinese Corporate Savings Puzzle : a Firm-Level Cross-Country Perspective

Bayoumi, Tamim A. - 2010

Book / Working Paper

The Chinese Corporate Savings Puzzle : A Firm-level Cross-country Perspective

Bayoumi, Tamim - 2010

Book / Working Paper

Consistency of Book-Tax Differences and the Information Content of Earnings

Chen, Linda H. - 2012

This paper examines the effect of tax planning and earnings management on the informativeness of book income and taxable income. We conduct two sets of tests documenting (1) the incremental effect of tax planning and earnings management on the informativeness of book and taxable income and (2)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013108184

Payout Taxes and the Allocation of Investment

Becker, Bo - 2012

When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor investment by firms who can...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013115594

Show 2 more versions 2

Payout Taxes and the Allocation of Investment

Becker, Bo - 2011

Book / Working Paper

Payout Taxes and the Allocation of Investment

Becker, Bo - 2011

Book / Working Paper

1
2
3
4
5
6
7
8
9
Next
Last