Dividend Policies

This paper examines whether dividend policy has an impact on earnings management on a sample of listed firms on the Ho Chi Minh Stock Exchange in the period from 2012 to 2022. We use different proxies of earnings management, including accrualbased and real earnings management.

16p viwalton 02-07-2024 2 1   Download

Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

10p leminhvu111 07-06-2024 1 0   Download

Lecture "Corporate finance: Chapter 5 - Dividend policy" provide students with content about: Overview of dividends and dividend policy; Establishing a dividend policy; Factors influencing dividendpolicy; Stock repurchase;... Please refer to the detailed lecture content!

30p gaupanda031 13-05-2024 3 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The main objective of this study is to examine the effect of intellectual capital, debt policy, company size, supply chain and liquidity on earnings per share and dividends per share as intervening variables in companies registered in the LQ 45 stock market index that consists of 45 companies for the 2014-2016 period in Indonesia. Using a purposive sampling method obtained data (panels) of 60 observation data from 20 companies.

7p longtimenosee09 08-04-2024 3 1   Download

The core idea behind this research is to examine the significance of financial ratios taken from the financial reports or statements to forecast trend in stock price. For this purpose financial ratios have been taken to forecast stock returns from 2008 to 2018. Thus to predict the future price of stock four financial ratios have been taken, “price to book ratio (P/B), price to earnings ratio (P/E), dividend per share (DPS) and firm sizes”.

8p longtimenosee09 08-04-2024 4 1   Download

This paper presents the impact of applying the supply chain management (SCM) on the earning field to optimize productivity and decreasing cost which will have a direct impact on the income in the market. By developing out the measurement of future prospect, this research have used the future market value as a new indicator, where the accounting information have a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication.

11p longtimenosee06 27-03-2024 5 2   Download

The study examines the effect of financial leverage and dividend payments on firm value using a sample of 29 listed real estate firms from the Ho Chi Minh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX). By employing the Ordinary Least Square (OLS), Two-stage Least Square (2SLS), and Generalized Method of Moments (GMM) estimation methods, we obtain robust evidence of the positive effect of leverage and dividend distribution on real estate sector corporate value.

11p vibego 02-02-2024 1 1   Download

Ebook "International perspectives on accounting and corporate behavior" empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. The book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms.

337p loivantrinh 29-10-2023 4 4   Download

This study examines the impact of dividend policy on share price volatility in the Vietnam banking sector in the context of financial integration. Empirical study on the sample of 13 commercial banks listed on the stock exchange showed that dividend policy had significant effects on the share price movement.

22p viindra 06-09-2023 10 4   Download

Continued part 1, part 2 of ebook "Fundamentals of financial management (Concise sixth edition)" provides readers with contents including: investing in long-term assets capital budgeting; capital structure and dividend policy; working capital management, forecasting, and multinational financial management;...

302p hanlinhchi 29-08-2023 8 6   Download

Chapter 15 – Equity. After completing this chapter you should be able to: Discuss the characteristics of the corporate form of organization, identify the key components of stockholders’ equity, explain the accounting procedures for issuing shares of stock, describe the accounting for treasury stock.

79p haojiubujain04 27-07-2023 6 4   Download

The panel data derived from 108 listed companies in Vietnam during the period from 2008 to 2015 (809 observations) is analyzed by using Fixed Effect Model (FEM) and Random Effect Model (REM). The results indicate a significantly negative relationship between payout ratio (PAYOUT), dividend per share (DPS) and stock price volatility, and a positive relationship between dividend yield (DY) and stock price volatility of the companies.

8p nhanchienthien 25-07-2023 10 4   Download

Ebook The Basics of Finance: Part 2 presents the following content: Financial Statements; Business Finance; Financial Strategy and Financial Planning; Dividend and Dividend Policies; The Corporate Financing Decision; Financial Risk Management. Please refer to the documentation for more details.

587p trankora06 19-07-2023 9 6   Download

Ebook ACCA Paper F9: Financial management - Essential text: Part 2 presents the following content: Chapter 12 financial markets and the treasury function, chapter 13 foreign exchange risk, chapter 14 interest rate risk, chapter 15 sources of finance, chapter 16 dividend policy, chapter 17 the cost of capital, chapter 18 capital structure, chapter 19 financial ratios, chapter 20 business valuations and market efficiency, chapter 21 questions & answers.

340p haojiubujain01 06-06-2023 10 4   Download

Ebook ACCA Paper F9: Financial management - Study text: Part 2 presents the following content: Chapter 12 sources of finance, chapter 13 dividend policy, chapter 14 gearing and capital structure, chapter 15 the cost of capital, chapter 16 capital structure, chapter 17 business valuations, chapter 18 market efficiency, chapter 19 foreign currency risk, chapter 20 interest rate risk.

256p haojiubujain01 06-06-2023 9 4   Download

Ebook ACCA Paper F9: Financial management - Study text (2012): Part 2 presents the following content: Chapter 12 sources of finance, chapter 13 dividend policy, chapter 14 gearing and capital structure, chapter 15 the cost of capital, chapter 16 capital structure, chapter 17 business valuations, chapter 18 market efficiency, chapter 19 foreign currency risk, chapter 20 interest rate risk.

282p haojiubujain01 06-06-2023 6 3   Download

Ebook Basic financial management: Part 2 presents the following content: Working Capital Management; Inventory Management; Cash Management; Dividend Policy; Theory and Forms of Dividend; Break Even Analysis;...Please refer to the documentation for more details.

108p chankora 16-06-2023 8 1   Download

Ebook Fundamentals of financial management (Twelfth Edition): Part 2 includes the following content: Part 4: Investing in long-term assets: capital budgeting, Part 5: Capital structure and dividend policy, Part 6: Working capital management and financial forecasting, Part 7: Special topics in financial management.

426p haojiubujain01 06-06-2023 7 3   Download

Ebook Financial Management: Part 2 presents the following content: Capital structure decision; concept of leverages; working capital management; inventory management; receivables management; management of surplus & dividend policy;...Please refer to the documentation for more details.

172p chankora 16-06-2023 9 3   Download