نتایج جستجو برای: dividend smoothing

تعداد نتایج: 26456  

Journal: :Jurnal Akuntansi dan Auditing Indonesia 2023

This paper examined the impact of profitability, leverage, management ownership, and dividend payout ratio on income smoothing companies listed in IDX range 2015-2020 based Eckel Index. The lower Index higher intensity vice versa. hypothesis proposed were tested by a multiple regression analysis. research concluded that return asset, debt to capital ratio, have significant positive impacts It i...

Journal: :Zeitschrift für die gesamte Versicherungswissenschaft 2022

Abstract This empirical study examines the dividend policy of insurance companies in Italy after Global Financial Crisis. There is clear evidence for signaling this period time. Moreover, relationship between stock prices and payments analyzed more detail. Additionally, paper also discusses macroeconomic regulatory issues that could be relevance Italian industry. In context exemplarily possible...

2009
Sean Crockett Baruch College CUNY John Duffy

We use laboratory experiments to test the modern, consumption-based general equilibrium approach to asset pricing which posits that agents buy and sell assets for the purpose of intertemporally smoothing consumption. These asset pricing models are widely used by macroeconomists and finance researchers but have not yet been subjected to experimental testing. This laboratory approach enables us t...

در این مقاله، این موضوع که مدیران از اقلام تعهدی جهت انتقال اطلاعات به بازار استفاده می‌نمایند، موردبررسی قرارگرفته و داده‌های مربوط به سودآوری و اعلامیه‌های تقسیم سود به‌عنوان زمینه تحقیقات انتخاب گردید. این زمینه، از هموارسازی فرصت‌طلبانه سود توسط مدیران جلوگیری و درنتیجه موجب افزایش اعتبار می‌گردد. جامعه آماری 160 شرکت پذیرفته‌شده در بورس و اوراق بهادار تهران می‌باشد. تجزیه و تحلیل اطلاعات و...

B. Walter Okibo, G. Chateya Alinyo

Effects of dividend policy on corporate financial growth, is a major concern of most entities. Whether dividends have an influence on the value of the firm, is an important question in dividend policy. This study aimed at investigating the effects of dividend policy on financial growth of media firms. The study was conducted in Nairobi at The Nation media Group Headquarters. Respondents were se...

ژورنال: حسابداری مالی 2019

Since paying over or not paying dividends can cause the firms to face financial crises, firms are always looking for discovery and using a target (optimal) dividend payout ratio. It should be noted that a dividend ratio is a dynamic number and a variety of factors affect it over time. The movement speed of the dividend payout ratio towards the target depends on several factors. This paper inves...

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