This study investigated whether the way in which dividends are taxed in SouthAfrica, with the introduction of Secondary … Tax on Companies (STC) in 1993,together with the extensive piece of legislation which incorporates dividends, hasa … negative impact on the total amount of dividends paid by companies listed onthe Johannesburg Stock Exchange for the period from …

-in-differences estimation and matching methods, indicate that dividends declined somewhat in closely held corporations that faced a tax increase …

in shares of a company aims to earn revenue namely dividends. Many factors affect the stock price on the stock exchange …, such as price earnings ratio (PER) and cash dividends. The formulation of problem is how the effect of Price Earning Ratio …

compensation, effectively reimbursing CEOs for decreases in optionvalue. Firms that did not increase dividends in the first year …-basedexplanations. Results suggest that dividends are less explanatory as to future earnings inthe post-JGTRRA period. Post-JGTRRA dividend …

the firm decides on the form of the payout: dividends, share repurchases or both. Payout is determined by free cash flow …. The choice for dividends and repurchases depends on behavioral and tax preferences. Furthermore, the payout is less likely … to be dividends if the company has executive stock option plans. Finally, we find evidence for the Brennan and Thakor …

, dividends are paid out to attract tax-favored institutional investors, thereby signaling good firm quality and/or more efficient …This study is an empirical examination of a new theory that links dividends to institutional ownership in a framework … of both information signaling and agency costs. Under this theory put forth by Allen, Bernardo and Welch in 2000 …

business cycle.This study investigates the phenomenon of disappearing dividends in the developing capital market of Thailand … dividends, non-payers, former payers and firms which have never paid dividends. These characteristics include profitability … firms. Changes in firm characteristics and the propensity to pay dividends are identified in this process.The analysis …