We survey the literature on payout policy, with a particular emphasis on developments in the
past two decades. The cross-sectional empirical evidence for the traditional motivations …

This study examines the association between firms' ESG reputational risk and financial
performance under the EU regulatory policy changes and the COVID-19 period. Analyzing a …

This study investigates the relationship between environmental, social, and governance
(ESG) scores and dividend policies, considering the moderating role of audit quality. Based …

We study 115 Indian listed companies (ILCs) over the period 2009–2012. The study
explicitly connects the Indian way of doing business with a broader mission of serving the …

This study aims to examine the effect of profitability, liquidity, leverage, and company growth
on firm value, with dividend policy as a moderating variable, as well as Firm Size as a …

Abstract Employing 63,464 firm-year observations of 8876 companies in 22 countries from
2000 to 2013, we conduct a series of multiple regression analyses that reveal a significantly …

Purpose The purpose of this paper is to identify the determinants of dividend policy in an
emerging and developing market. Design/methodology/approach The study employs a …

Quarterly earnings conference calls are becoming a more pervasive tool for corporate
disclosure. However, the extent to which the market embeds information contained in the …

Xiao (2009) develops a novel estimation technique for quantile cointegrated time series by
extending Phillips and Hansen's (1990) semiparametric approach and Saikkonen's (1991) …

Purpose The purpose of this paper is to examine the extent to which corporate board
characteristics influence the level of dividend pay-out ratio using a sample of UK small-and …