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Year of publication
Subject
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Gewinnverwendung 476 Profit appropriation 446 Deutschland 136 Dividende 136 Dividend 133 Germany 128 Theorie 67 Theory 67 Aktienrückkauf 65 Share repurchase 65 Corporate Governance 55 Corporate governance 55 USA 52 United States 50 Corporate taxation 37 Unternehmensbesteuerung 37 Körperschaftsteuer 34 Agency theory 33 Prinzipal-Agent-Theorie 33 Corporate income tax 32 Accounting policy 30 Bilanzpolitik 30 Eigentümerstruktur 29 Ownership structure 29 Aktiengesellschaft 27 Investition 26 Investment 25 Steuerplanung 23 Tax planning 23 Capital income tax 20 Kapitalertragsteuer 20 Listed company 20 Gewinnausschüttung 19 Payout policy 19 Welt 19 World 19 Aktionäre 18 Gewinn 18 Shareholders 18 Capital structure 17
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Online availability
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Free 102 Undetermined 39
Type of publication
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Article 246 Book / Working Paper 230
Type of publication (narrower categories)
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Article in journal 212 Aufsatz in Zeitschrift 212 Graue Literatur 88 Non-commercial literature 88 Arbeitspapier 75 Working Paper 75 Hochschulschrift 67 Thesis 50 Aufsatz im Buch 36 Book section 36 Bibliografie enthalten 8 Bibliography included 8 Dissertation u.a. Prüfungsschriften 7 Collection of articles of several authors 5 Reprint 5 Sammelwerk 5 Amtsdruckschrift 2 Aufsatzsammlung 2 Case study 2 Collection of articles written by one author 2 Fallstudie 2 Government document 2 Sammlung 2 Commentary 1 Kommentar 1 Konferenzschrift 1 Lehrbuch 1 Mehrbändiges Werk 1 Multi-volume publication 1
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Language
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English 276 German 190 French 3 Spanish 3 Undetermined 3 Russian 2 Italian 1 Swedish 1
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Author
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Renneboog, Luc 9 Tong, Hui 8 Johnson, Simon 7 Acharya, Viral V. 6 Cavallo, Michele 6 Del Negro, Marco 6 Frame, W. Scott 6 Grasing, Jamie 6 Myers, Stewart C. 6 Rosa, Carlo 6 Desai, Mihir A. 5 Dharmapala, Dhammika 5 Enomoto, Masahiro 5 Foley, C. Fritz 5 Goergen, Marc 5 Kimura, Fumihiko 5 Malin, Benjamin A. 5 Shuto, Akinobu 5 Skinner, Douglas J. 5 Yamaguchi, Tomoyasu 5 Bayoumi, Tamim 4 Bayoumi, Tamim A. 4 Friedman, Eric 4 Jacob, Martin 4 Kahle, Kathleen M. 4 Marinucci, Marco 4 Maurer, Raimond 4 Michaely, Roni 4 Mitchell, Olivia S. 4 Mitton, Todd 4 Rogalla, Ralph 4 Rudolph, Heinz P. 4 Siegelin, Ivonne 4 Vittas, Dimitri 4 Wei, Shang-Jin 4 Wei, Shang-jin 4 Auerbach, Alan J. 3 Baker, Malcolm 3 Bartling, Björn 3 Correia da Silva Domingos, Luis 3
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Institution
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National Bureau of Economic Research 8 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 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 Potsdam 1
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Published in...
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Der Betrieb 19 Working paper / National Bureau of Economic Research, Inc. 14 Journal of accounting & economics 9 NBER working paper series 8 Betriebs-Berater : BB 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 The journal of corporate finance : contracting, governance and organization 7 WPg : Kompetenz schafft Vertrauen 7 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 6 Journal of financial and quantitative analysis : JFQA 6 Journal of financial economics 6 Review of accounting studies 6 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 6 Discussion paper / Center for Economic Research, Tilburg University 5 Europäische Hochschulschriften / 5 5 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 5 Finanz- und Rechnungswesen 4 International review of financial analysis 4 Journal of business economics : JBE 4 NBER Working Paper 4 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 4 Taxing corporate income in the 21st century 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 3 Financial management 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 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 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 2 Bochumer wirtschaftswissenschaftliche Studien 2 CESifo working papers 2 CORE discussion paper : DP 2 Cahiers de recherches économiques 2 Corporate governance and financial reporting 2 Discussion paper / Centre for Economic Policy Research 2 Europäische Hochschulschriften / 2 2 Fisher College of Business working paper series 2 Grundlagen und Praxis des Steuerrechts 2
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Source
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ECONIS (ZBW) 466 USB Cologne (EcoSocSci) 10
Showing 1 - 50 of 476
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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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Dividend taxation and firm performance with heterogeneous payout responses
Bilicka, Katarzyna; Güçeri, Irem; Koumanakos, Evangelos P. - 2022
We analyze the short and long-run performance of firms that were differentially affected by a new tax on dividends in the lead-up to the Global Financial Crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to causally identify the...
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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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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://ebtypo.dmz1.zbw/10013313916
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Do Firms Really Share Rents with Their Workers?
Margolis, David N.; Salvanes, Kjell G. - 2021
We use matched firm-worker panel data from France and Norway to consider observationally equivalent alternatives to the hypothesis that firms share product market rents with their workers in the form of higher wages. After documenting the main stylized facts, we find that neither the main...
Persistent link: https://ebtypo.dmz1.zbw/10013320895
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Ambiguity, Risk, and Payout Policy
Herron, Richard - 2020
We study the effect of ambiguity — Knightian uncertainty — on payout policy. We find that firm-level ambiguity increases and accelerates payout, via both dividends and share repurchases. This positive effect of ambiguity is distinct from the known negative effect of risk on payout policy....
Persistent link: https://ebtypo.dmz1.zbw/10012854214
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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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State Controlling Shareholders and Payout Policy
Lin, Chen - 2020
We study the role of state controlling shareholders in corporate payout policy. We exploit as an exogenous event the State Capital Operation Program in China under which parent central state-owned enterprises (parent CSOEs) are required to partially contribute their income to a fiscal fund. We...
Persistent link: https://ebtypo.dmz1.zbw/10012849064
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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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Are corporate payouts abnormally high in the 2000s?
Kahle, Kathleen M.; Stulz, René M. - 2020
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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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Auditee's payout policies : does audit quality matter?
Zadeh, Mohammad Hendijani - In: Managerial auditing journal 37 (2022) 5, pp. 542-564
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Why do firms undertake accelerated share repurchase programs?
Chemmanur, Thomas J.; Cheng, Yingmei; Zhang, Tianming; … - In: Review of corporate finance 2 (2022) 2, pp. 191-234
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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://ebtypo.dmz1.zbw/10012905500
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Blockholder Leverage and Payout Policy : Evidence from French Holding Companies
Anantavrasilp, Sereeparp - 2019
This paper focuses on dominant owners' use of leverage to finance their blockholdings and its relationship to dividend policy. We postulate that blockholder leverage may impact payout policy, in particular when earnings are hit by a negative shock. We use panel data for France where blockholders...
Persistent link: https://ebtypo.dmz1.zbw/10012906183
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Blockholder Leverage and Payout Policy : Evidence from French Holding Companies
Anantavrasilp, Sereeparp - 2019
This paper focuses on dominant owners' use of leverage to finance their blockholdings and its relationship to dividend policy. We postulate that blockholder leverage may impact payout policy, in particular when earnings are hit by a negative shock. We use panel data for France where blockholders...
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Managerial entrenchment and payout policy : a catering effect
Gyimah, Daniel; Gyapong, Ernest - In: International review of financial analysis 73 (2021), pp. 1-18
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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
Persistent link: https://ebtypo.dmz1.zbw/10012607912
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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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The integration of share repurchases into investment decision-making : evidence from Japan
Apergēs, Nikolaos; Chasiotis, Ioannis; … - In: International review of financial analysis 78 (2021), pp. 1-15
Persistent link: https://ebtypo.dmz1.zbw/10013254316
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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 - 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/10012930753
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A Cross-Country Study on the Relationship between Financial Development and Earnings Management
Enomoto, Masahiro - 2018
This paper investigates whether a country's level of financial development is associated with earnings management in an international setting. Financial development is likely to heighten the monitoring and scrutiny of accounting numbers because of strengthened investor protection laws and...
Persistent link: https://ebtypo.dmz1.zbw/10012938213
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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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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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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/10011895581
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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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The Payout Phase of Pension Systems : A Comparison of Five Countries
Rocha, Roberto de Rezende - 2017
This paper provides a comparative summary of the payout phase of pension systems in five countries -- Australia, Chile, Denmark, Sweden, and Switzerland. All five countries have large pension systems with mandatory or quasi-mandatory retirement savings schemes. But they exhibit important...
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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://ebtypo.dmz1.zbw/10012973736
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Expropriation of Minority Shareholders and Payout Policy
De Cesari, Amedeo - 2017
This paper studies the payout policy of Italian firms controlled by large majority shareholders (controlled firms). The paper reports that a firm's share of dividends in total payout (dividends plus repurchases) is negatively related to the size of the cash flow stake of the firm's controlling...
Persistent link: https://ebtypo.dmz1.zbw/10012975260
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A cross-country study on the relationship between financial development and earnings management
Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2017 - Revised August 10, 2017
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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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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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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
Persistent link: https://ebtypo.dmz1.zbw/10012417485
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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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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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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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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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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://ebtypo.dmz1.zbw/10012899378
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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://ebtypo.dmz1.zbw/10012903381
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Die Gewinnverteilung von Familienunternehmen : Anforderungen und Lösungsansätze aus Sicht der Betriebswirtschaftlichen Steuerlehre
Fischer, Nadine - 2019 - 1. Auflage
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Persistent link: https://ebtypo.dmz1.zbw/10012058333
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Fiscal implications of the Federal Reserve's balance sheet normalization
Cavallo, Michele; Del Negro, Marco; Frame, W. Scott; … - In: International journal of central banking : IJCB 15 (2019) 5, pp. 255-306
Persistent link: https://ebtypo.dmz1.zbw/10012174784
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Gewinn und Verlust der Bundesbank
Heller, Timo Sebastian - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10012039905
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The Efficiency Costs of Dividend Taxation with Managerial Firms
Koethenbuerger, Marko - 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://ebtypo.dmz1.zbw/10013011653
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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://ebtypo.dmz1.zbw/10011374208
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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://ebtypo.dmz1.zbw/10010387705
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Entscheidungsneutralität in der deutschen Unternehmensbesteuerung : Fortentwicklungsansätze basierend auf dem Modell der Stiftung Marktwirtschaft
Kavcic, Claudia - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010395335
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