This study aims to determine the effect of investment cash flow, funding operating and net income on dividends in property companies listed Indonesia Stock Exchange (IDX) for 2016-2020 period. research method is descriptive quantitative. The total population 60 by using purposive sampling technique, there are 12 companies, year observation (5) five years obtained from IDX. Data analysis form mu...

In this paper we study the dividend optimization problem for a corporation or a financial institution when the management faces (regulatory) implementation delays. We consider several cash reservoir models for the firm including two mean-reverting processes, Ornstein-Uhlenbeck and square-root processes. Since the cash flow structure of different companies have different qualitative behaviors, i...

The consumer goods industry is an that fulfills the main needs of society. high volume production makes company require large capital so it encourages investors to take part in industrial development Indonesia. In distributing profits, especially dividends, has many considerations, terms company's life cycle, economic value added, and cash adequacy.The data analysis method used this study binar...

holding cash is a matter of managerial discretion. theaim of this paper is to contrast the effect of accruals quality on cashholding for a sample of 120 firms listed in the tehran stock exchangeduring 2001-2011.the results show that firms with good accruals quality hold lower cashlevels than firms with poor accruals quality. this result conform thefindings of teruel & solano (2009), which state...

It has been argued that when management is more concerned with the firm’s survival than with profitability, it is efficient to use a levered capital structure and thereby commit to the transfer of the liquidation decision to lenders. Our paper analyzes this view in a setting where lenders may behave opportunistically when they control the liquidation decision — i.e., when there is a lender hold...

The first study for this dissertation develops a tax-adjusted cost-of-carry model for Australian stock index futures and estimates the value of the debt tax shield, cash dividends and imputation tax credits flowing from the basket stocks in the index. As discussed in the previous chapter, the study relaxes the assumption made in previous research that interest and dividends receive the same tax...

We examine the interaction between capital structure and dividend initiation. Reasons often given for the positive abnormal return when firms initiate dividends are the signaling of asymmetric information and the reductions of agency costs. Theory also suggests that these are reasons for choosing debt in the capital structure. This study finds that the effect of initiating dividends is dampened...