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Influence of exchange rate fluctuations and credit supply on dividend repatriation policy of U.S. multinational corporations

Tahir, Muhammad; Haslindar Ibrahim; Abdul Hadi Zulkafli; … - In: Journal of central banking theory and practice 9 (2020), pp. 267-290

This study aims to examine the effect of exchange rate fluctuations and credit supply on the dividend repatriation … policy of foreign subsidiaries of U.S. multinational corporations (MNCs) around the world. The difference generalised method … of moments (GMM) estimator was applied to estimate the dynamic dividend repatriation model. The results suggest that the …

Persistent link: https://www.econbiz.de/10012306732

The shareholder base and payout policy

Bodnaruk, Andrij; Östberg, Per - 2012

We examine the relation between the shareholder base and payout policy. Consistent with the idea that the shareholder base is related to the cost of external financing we find that fi rms with small shareholder bases have lower payout levels and maintain higher cash holdings. We show that...

Persistent link: https://www.econbiz.de/10009558399

Do ADR firms have different dividend policies than U.S. firms? : a comparative study

Tong, Shenghui; Murtagh, James; Proctor, Richard - In: International Journal of Financial Studies : open … 10 (2022) 1, pp. 1-10

This paper examines and compares the dividend policies of American depository receipt (ADR) firms and U.S. firms and … identifies the factors that determine these policies for both types of companies. We find that ADR firms have higher dividend … comparisons and multivariate analysis show that the determining factors of dividend payout and stock repurchases differ between …

Persistent link: https://www.econbiz.de/10013040942

Commentary on prospects for global financial reporting

Barth, Mary E. - 2015

This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of IFRS, but the goal of truly global, high quality financial...

Persistent link: https://www.econbiz.de/10011862091

Why do Foreign Firms Leave U.S. Equity Markets?

Doidge, Craig - 2010

Foreign firms terminate their SEC registration in the aftermath of the Sarbanes-Oxley Act (SOX) because they no longer require outside funds to finance growth opportunities. Deregistering firms' insiders benefit from greater discretion to consume private benefits without having to raise higher...

Persistent link: https://www.econbiz.de/10013149674

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards

Hail, Luzi - 2011

This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and...

Persistent link: https://www.econbiz.de/10013132218

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I) : Conceptual Underpinnings and Economic Analysis

Hail, Luzi - 2011

This article is Part I of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and benefits from IFRS adoption in the United States....

Persistent link: https://www.econbiz.de/10013132954

U.S. Analyst Regulation and the Earnings Forecast Bias Around the World

Hovakimian, Armen - 2019

We examine the spillover effects of the Global Analyst Research Settlement (or Global Settlement) on analysts' earnings forecasts in 40 developed and emerging markets. Prior to the Global Settlement, analysts generally made overly optimistic forecasts, this bias tending to be higher in countries...

Persistent link: https://www.econbiz.de/10012905642

Dividend decisions in the property and liability insurance industry: mutual versus stock companies

Zou, Hong; Yang, Chuanhou; Wang, Mulong; Zhu, Minglai - In: Review of quantitative finance and accounting 33 (2009) 2, pp. 113-139

Persistent link: https://www.econbiz.de/10003880531

Changes in the composition of publicly traded firms : implications for the dividend-price ratio and return predictability

Jank, Stephan - 2012

-run mean of the aggregate dividend-price ratio, most notably since the 1970s. Adjusting the dividend-price ratio for such … changes resolves several issues with respect to the predictability of stock market returns: The adjusted dividend-price ratio … predictability ; dividend-price ratio ; payout policy ; sample selection ; choice of organizational structure …

Persistent link: https://www.econbiz.de/10009663676

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