Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 191 for “"Dividends"”.
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Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
No abstract available.
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A Test of the Irrelevance-of-Dividends Proposition
Made available in DSpace on 2014-12-11T23:19:54Z (GMT). No. of bitstreams: 1 7511719.pdf: 4400095 bytes, checksum: 1d1f063c59c0951acaca1b759ea54a6b (MD5) Previous issue date: 1974
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Is Sub-Saharan Africa likely to yield demographic dividends in the 21st century?
… presents an opportunity to yield demographic dividends. Demographic dividends occurs when there is a substantial increase in economic growth due to an increase in working age population. This dissertation examines the impact of the increase in (i) working age population (ii) female working age …
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Gazdasági növekedés a demográfiai osztalékok tükrében = Economic growth in the context of demographic dividends
A népesség öregedése, azaz az alacsony születésszám és a növekvő várható élettartam miatt bekövetkező demográfiai folyamat, egyre hangsúlyosabb szerepet kap a közgazdasági kutatásokban. A világ számos országában növekszik az idős korosztály részaránya, és az előrejelzések szerint ez a tendencia az …
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Characterisation for treaty purposes of manufactured dividends received in terms of securities lending arrangements
… shares to a borrower for a period of time. If dividends are declared during that period, these accrue to the borrower, and the borrower pays a manufactured dividend to the lender as compensation. The applicable income tax legislation deems manufactured dividends to be dividends for purposes of …
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The Information Effects of Current Cost Income as Compared to Dividends and Historical Cost Income
… or complementary relationship between CCIFCO and dividends in a joint signaling context. The reported effects were marginal in the sense that historical cost income first differences were controlled for in the determination of the sampling unit.
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The Information Content of Dividends: An Empirical Analysis of Warrants Conducted by Examination of the Implied Variability of Stock Prices
This study examines the information content of dividends by employing a warrant-adjusted version of the option pricing model. Information content is defined as a statistical dependency in the contemporaneous relationship between security returns (and their implied standard deviations) and the …
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Growing Your Own And Growing Social Cohesion? A Study of the Social and Civic Dividends of Urban Agriculture (UA) Initiatives: Dublin and Belfast
This study explores the social and civic dividends of allotment gardening in two diverse urban contexts: Dublin, Ireland and Belfast, Northern Ireland. Traditionally, allotments were associated with older men and lower socio-economic groups. A demonstrable rise in urban agriculture (UA) initiatives …
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Market reaction to announcements of dividend increases : is it weakening with time?
… this study is expected to reveal whether dividends continue to be important to investors. This research is motivated by the findings of Fama and French (2001). They suggest that since 1978 firms have had a declining propensity to pay dividends. They propose that dividends are declining as …
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Dividend policy and behaviour, and security price reaction to the announcement of dividends in an emergency market : a study of companies listed on the Dhaka stock exchange
… puzzle. However, the issue as to why firms pay dividends is as yet unresolved. Several rationales for the corporate dividend policy propose in the literature, but there is no unanimity among researchers. Everyone, however, agrees that the issue is important, as dividend payment is one of the …
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Economic Deregulation And Corporate Dividend Policy
… of deregulation on the firm's propensity to pay dividends, dividend payout ratio, the sensitivity of corporate dividend policy to current and past earnings, changes in the information content of dividends, and changes in corporate financing behavior along the deregulation process. Empirical …
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La relevancia de los dividendos para explicar el valor de mercado de las acciones
… has yet been reached about the impact of dividends on company valuation.For this reason, the objective of this thesis is to analyse the relevance of dividends in explaining the market value of company shares.The study will be carried out at two levels: Firstly, considering how Modigliani …
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Pengaruh profitabilitas, growth potential, dan free cash flow terhadap cash dividen dengan likuiditas sebagai variabel moderasi
… great restitution on their investments such as dividends and capital gains. Some factors are affecting the distribution of dividends, is profitability, growth potential, free cash flow, liquidity. The purpose of this study are to determine the effect of profitability, growth potential, and free …
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The impact of the COVID-19 pandemic on the New Zealand-listed companies’ dividend policy
Dividends motivate investors to allocate funds to the stock market. The COVID-19 pandemic posed significant challenges to the global economy, impacting companies' financial performance and dividend policies worldwide. This research analyses dividend changes during the COVID-19 pandemic in New …
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The Effect of Dividend Policy on Market Value UK Empirical Study
… whether or not companies follow a residual dividends policy. This has been identified by following the methodology of Baker and Smith (2006), based on the calculation of Standardized Free Cash Flow (SFCF) for 590 UK companies in different sectors for the period from 1998 to 2007 by using …
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Dividend Tax Sensitivity and the Case of Brazilian Firms
… earnings back to shareholders, either through dividends or interest on equity. However, the tax treatment of both is different: dividends are taxed at a 0% rate at the company level, while interest on equity is taxed at the rate of income, 15%. The Brazilian government has been discussing a tax …
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An empirical investigation of the dividend decision in Irish companies
… market reacts to company announcements about dividends. Prior to this study, the attitude of company executives and investors to dividend policy in Ireland was not reported in the academic literature in a systematic fashion. A number of small studies on the topic had been undertaken but the …
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