Aim: The paper measures the impact of negative interest rates on listed firms in the original euro zone countries. It also measures the impact of the first COVID-19 year. Design / research methods: The paper uses panel data to measure the influence of the short-term ECB deposit rate and the...

Frontmatter -- Preface -- Contents -- 1 COVID-19 and Business Law: Challenges and Opportunities -- 2 The Impact of COVID-19 on Contractual Obligations in Malaysia -- 3 COVID-19 and Its Influence on Selected Employment Relationship Issues -- 4 Look What COVID-19 Unveiled: The Lack of Insolvency...

Important dimensions of dividend behavior are not well understood. How do dividends behave in extreme states of the world? Why is the risk premium on dividend claims so high? Would dividend bans in crisis states have plausible effects on firms' cost of capital? In this paper we use evidence from...

This paper tests several competing hypotheses about the economic effects of dividend taxation. It employs British data on security returns, dividend payout rates, and corporate investment, because unlike the United States, Britain has experienced several major dividend tax reforms in the last...