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1.
This study investigates the influence of Shariah compliance status on cash holding levels and the speed of adjustment of non-financial listed firms in six Gulf Cooperation countries from 2005 to 2016. The results show that Shariah compliance status has a significant effect on firms’ cash holding decisions. Shariah-compliant firms have significantly higher cash holding levels than non-Shariah-compliant firms. Further, Shariah-compliant firms adjust more quickly towards their target cash holdings than their conventional counterparts. In our view, Shariah-compliant firms are subject to multiple restrictions that limit their external financing channels. Therefore, holding larger cash reserves is important as it helps gain from the transaction cost motive of holding cash. The findings of this study have important implications for regulators, investors and managers. To the best of our knowledge, this study is the first to compare the effect of Shariah compliance on firms’ cash holdings and the speed of adjustment towards the trade-off theory’s optimal cash holding target. 相似文献
2.
文章选取2008-2017年沪深A股3449上市公司的23193个样本数据,实证检验了高管学术经历与企业分红水平的关系。研究发现,相比于高管无学术经历的企业,有学术经历高管企业的分红水平显著更高。高管的学术经历通过缓解融资约束,而不是缓解过度投资的路径显著提高企业分红水平。在进一步的研究中,通过引入外部治理与企业产权性质影响因素,发现外部治理较弱、非国有企业的情况下,高管的学术经历对企业分红水平的提高作用更加明显。采用倾向得分匹配法(PSM)、工具变量回归等检验结果依然稳健。研究丰富了高层梯队理论与企业分红相关性的文献,发现了中国情境下影响企业分红的新因素。 相似文献
3.
本文在介绍自由现金流量折现法相关原理的基础上,选取一家名为索芙特的化妆品上市公司,通过分析该上市公司过去五年的相关财务数据,并结合整个化妆品的行业环境以及该企业的发展现状,分析影响企业价值评估的宏观环境和微观环境,进而探究该公司未来五年的自由现金流量。依据两阶段自由现金流量模型估算出索芙特公司的价值。基于此,本文从调整资本结构,提高公司自由现金流量的增长率两方面对索芙特公司的价值管理提出建议。 相似文献
4.
Cross-country studies document a negative relation between corporate governance and cash holdings. In contrast, this relation is found to be positive in the United States. In this paper, we examine the case of Japanese firms. Using institutional ownership and cross-shareholdings as the main governance variables, we show that better governance is associated with higher cash balances as in the United States. The reason is that better-governed firms make better investment decisions. Their investments are not driven by excess liquidity and result in higher profitability and higher firm valuation. Overall, our findings indicate that management profligacy is a bigger concern to shareholders than management propensity to hoard cash because of risk aversion. 相似文献
5.
Using a sample of Australian stocks during the 1996–2014 period, this study examines how tax heterogeneity between domestic and foreign investors affects trading behaviour and stock prices around the ex-dividend day. Domestic investors prefer dividends and tend to buy stocks cum-dividend and sell them ex-dividend whereas foreign investors tend to trade in the opposite direction. Abnormal trading turnover increases with tax heterogeneity. Moreover, stocks with a larger domestic investor base are associated with a higher price drop-off ratio on the ex-dividend day and higher market value of franking credits. Overall, our findings support the dynamic dividend clientele hypothesis. 相似文献
6.
7.
This study examines the market's reaction to dividend omission announcements and finds that if dividends are skipped to preserve cash for good investments, investors do not necessarily regard the omission as negative information. Markets penalize firms for dividend omissions only in the absence of a good stream of investments. In addition, the positive relation between investment opportunity and abnormal stock returns around the announcements is stronger when the level of information asymmetry between management and the rest of the market participants is low. Additional tests reveal that good omitters overcome underperformance faster in the post period. Overall, the results suggest that financial markets interpret differently the information conveyed in the announcement of dividend omission depending on the firm's future prospects. 相似文献
8.
The reverse logistics process can generate periodic negative cash flows that are difficult to predict and account for, but are important when managing retailer liquidity. Uncertainties surrounding reverse logistics create the possibility that the retailer may be strained in meeting short-run financial obligations or opportunities. The current research offers a Markov chain approach to modeling the expectations, risks, and potential shocks associated with cash flows stemming from retail reverse logistics activities. Managerial recommendations for avoiding liquidity problems stemming from reverse logistics activities are provided. 相似文献
9.
An investigation of the short‐ and long‐run relations between executive cash bonus payments and firm financial performance: a pitch 下载免费PDF全文
Stacey J. Beaumont 《Accounting & Finance》2015,55(2):337-343
This letter is a discussion of the application of the pitch template developed by Faff (2015) to a financial accounting research topic. The pitch template focuses ideas into key areas, giving clear and concise direction in planning and structuring the research idea. In this instance, the template is used in a nonlinear manner to develop a research proposal to investigate the relation between cash bonus payments and firm financial performance. 相似文献
10.
In a perfect capital market firms are indifferent to either dividends or repurchases as payout mechanisms, suggesting that the two payout methods should be perfect substitutes. Empirical research at the single country level, as well as cross country studies, provide evidence that dividends and repurchases act as substitutes (the dividend substitution hypothesis), and that the tax treatment of dividends versus capital gains affects this relation. Australia, which operates under a full dividend imputation system, has two types of repurchases: on‐ and off‐market. On‐market repurchases are taxed as capital gains while off‐market repurchases comprise a large dividend component carrying valuable tax credits. Australia thus provides a natural setting to investigate how the tax treatment of proceeds affects the dividend substitution hypothesis. Dividend substitution is found to exist for on‐market repurchases but not for off‐market repurchases, thus providing further support for the idea that the tax treatment of proceeds affects the substitutability of repurchases and dividends. 相似文献