dividend policy in multinationals and transfer pricing

... between dividend policy and selected explanatory variables using an extended Lintner model Furthermore, financing and investment decisions are important in explaining dividend policy Corporate dividend ... enhance our understanding and applicability of dividend theories; determine the key determinants of dividend policy and bring out the perceived non-linearities between dividend policy and selected ... The analysis of dividend policy in this context brings new insights and widens the scope for policy making In view of this, the main objectives of study are to: analyse dividend policy to enhance

Ngày tải lên: 01/02/2020, 23:19

... on examining the determinants of dividend policy No research has examined the dividend policy as a mechanism to control the free cash flow problem of firms and whether dividend policy, financial ... their special financial structures, accounting methods and governance The sample includes both dividend and non-dividend paying firms since the exclusion of the non-dividend paying firms from ... and Al-Najjar (2009) In addition, the increase in firms’ riskiness due to the use of more debt raises their external financing costs (i.e interest rate) and makes them more dependent on retained

Ngày tải lên: 04/02/2020, 22:25

... Vietnamcommitted to eliminating 92.95% of the tariff lines Vietnam's commitment includes9,390 tariff lines, of which 8,873 lines are included in the reduction roadmap, theremaining lines are automobile ... economy, including Vietnam and Japan For Japan, joining RCEPand implementing tax cuts on many items will firstly help Japan continue to pursueintegration and free trade policies through boosting exports, ... exports, increasing and supply chaindiversification established by Japanese companies in Asia, including Vietnam ForVietnam, joining the RCEP Agreement has many important meanings, contributing tostrengthening

Ngày tải lên: 06/12/2022, 06:37

... http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multina tional-enterprises-and-tax-administrations-20769717.htm Trang 20Administra-principle to pricing for tax purposes and to the ... possible to determine and categorize the main approaches in transferpricing rules in the context of SMEs and to define the current trend in the rules.Moreover, mapping the transfer pricing rules for ... Enterprise and Industry,2only 44% of SMEs(in EU average) are active in any form of international activities (exporting,importing, investing abroad, cooperating internationally, or having internationalsubcontractor

Ngày tải lên: 08/01/2020, 11:30

... http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multina tional-enterprises-and-tax-administrations-20769717.htm Trang 20Administra-principle to pricing for tax purposes and to the ... possible to determine and categorize the main approaches in transferpricing rules in the context of SMEs and to define the current trend in the rules.Moreover, mapping the transfer pricing rules for ... Enterprise and Industry,2only 44% of SMEs(in EU average) are active in any form of international activities (exporting,importing, investing abroad, cooperating internationally, or having internationalsubcontractor

Ngày tải lên: 09/01/2020, 08:39

... dividend non-payers Using earnings persistence as a proxy for earnings quality, Skinner and Soltes (2011) find that dividend payers have more persistent earnings 303 Dividend policy and earnings ... pays dividends and 0 otherwise In addition, dividend yield and dividend payout ratio, which are continuous variables, are also used in this paper as alternative proxies for dividend policy. Findings ... the relation between dividend policy and earnings quality in developed and emerging markets This paper investigates whether dividend policy is related to earnings quality in Vietnam, which is

Ngày tải lên: 05/06/2020, 04:10

... transfer pricing in Vietnam by foreign investors Following after are recommendations to complete the tax incentive policies and prevent tax avoidance in the form of transfer pricing of foreign investors ... Economics and Business, Vol 36, No 1 (2020) 62-7162 Original Article Policies on Tax Incentives and Tax Avoidance through the form of Transfer Pricing of FDI Enterprises in Vietnam Chu Tien Minh* ... unfairness in tax for businesses In this article, the author will analyze and assess the state of affairs of the Government’s preferential tax policies and the tax avoidance in the form of transfer pricing

Ngày tải lên: 27/09/2020, 17:36

... concentration and strengthen controlling shareholders’ power (Ginglinger and L’her, 2011) Managers may practice the share buybacks to reinforce their control by increasing the number of share on hand and ... (2004); and Firth, Leung and Rui (2010) Expanding the study, some other research reaveals that this market reaction is even greater in the case of smaller firms’ repurchases This finding is according ... dividends are independently used by firms at different times in the business cycle and by different firm characteristics As a new market in security trading, it will be questionable if dividends and share

Ngày tải lên: 02/12/2020, 19:07

... concentration and strengthen controlling shareholders’ power (Ginglinger and L’her, 2011) Managers may practice the share buybacks to reinforce their control by increasing the number of share on hand and ... (2004); and Firth, Leung and Rui (2010) Expanding the study, some other research reaveals that this market reaction is even greater in the case of smaller firms’ repurchases This finding is according ... dividends are independently used by firms at different times in the business cycle and by different firm characteristics As a new market in security trading, it will be questionable if dividends and share

Ngày tải lên: 02/12/2020, 20:32

... concentration and strengthen controlling shareholders’ power (Ginglinger and L’her, 2011) Managers may practice the share buybacks to reinforce their control by increasing the number of share on hand and ... (2004); and Firth, Leung and Rui (2010) Expanding the study, some other research reaveals that this market reaction is even greater in the case of smaller firms’ repurchases This finding is according ... dividends are independently used by firms at different times in the business cycle and by different firm characteristics As a new market in security trading, it will be questionable if dividends and share

Ngày tải lên: 28/03/2021, 20:53

... concentration and strengthen controlling shareholders’ power (Ginglinger and L’her, 2011) Managers may practice the share buybacks to reinforce their control by increasing the number of share on hand and ... (2004); and Firth, Leung and Rui (2010) Expanding the study, some other research reaveals that this market reaction is even greater in the case of smaller firms’ repurchases This finding is according ... dividends are independently used by firms at different times in the business cycle and by different firm characteristics As a new market in security trading, it will be questionable if dividends and share

Ngày tải lên: 29/03/2021, 07:13

... absorption costing system can be a strategic device to achieve softened competition in duopoly 1.4 Bargaining in Supply Chains Bargaining is prevalent in everyday life and it is prominent in business ... Long Run and Pareto Gain In the long run, the upstream firm can adjust the investment level depending on the expected bargaining outcome in which case delegating entails both bargaining and investment ... Organization of Dissertation The following chapters examine the role of strategic delegation, transfer pricing and bargaining in enhancing supply chain efficiency Chapter examines how strategic delegation...

Ngày tải lên: 01/06/2014, 14:04

... to influence dividend policy This study contributes to the literature both in dividend policy and in agency theory In dividend policy, we show that corporate governance is a significant determinant ... (principal shareholders) Type and amount of outstanding shares Document on internal corporate governance standards Dividend policy in the past years Projected dividend policy for the following ... Oleksandr Talavera Corporate Governance and Dividend Policy in Poland Berlin, July 2007 Opinions expressed in this paper are those of the author and not necessarily reflect views of the institute...

Ngày tải lên: 02/01/2015, 17:33

... to influence dividend policy This study contributes to the literature both in dividend policy and in agency theory In dividend policy, we show that corporate governance is a significant determinant ... (principal shareholders) Type and amount of outstanding shares Document on internal corporate governance standards Dividend policy in the past years Projected dividend policy for the following ... Oleksandr Talavera Corporate Governance and Dividend Policy in Poland Berlin, July 2007 Opinions expressed in this paper are those of the author and not necessarily reflect views of the institute...

Ngày tải lên: 06/01/2015, 19:47

... the buying divisions share in the cost savings 246 65 66 67 Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations The new Ireland division’s transfer pricing ... Responsibility Accounting and Transfer Pricing in Decentralized Organizations Because transfer prices between multinational units of a company can affect profits and inventory values reported in two different ... necessary part of the manufacturing activity Chapter 18 237 Responsibility Accounting and Transfer Pricing in Decentralized Organizations b Western Plains, Inc Machining Department Performance Report...

Ngày tải lên: 28/02/2018, 08:15

... (r ) (r ) (r) xLand ,t = xLand ,k +  Land ,t [pLand ,t  pLand ,k ] where (r ) (r ) xLand ,t and pLand ,t are percentage changes in the quantity and rental rate of land employed in agricultural ... Jointly, the rise in baseline rice production and the decline in baseline rice consumption accounts for the increase in the baseline value of the rice surplus index (row 1) Removal of the land ... modelling the land r designation policy First, by incorporating the initial levels of TPr and TN in our database, we put in place the allocative efficiency losses produced by the land designation policy...

Ngày tải lên: 08/08/2015, 19:23

... of substituting accounting measures for economic measures in the transfer pricing regulations The transfer pricing methodologies written into the U.S and OECD regulations and guidelines are loosely ... distort investment decisions Chapter Overview and Critique of Existing Transfer Pricing Methods In this Chapter, we provide an overview of the current transfer pricing regulations pertaining to intra-group ... routine functions, as determined in Step Adjusted operating profits, in turn, are computed by eliminating deductions for investments in intangible assets from combined reported operating profits, and...

Ngày tải lên: 30/03/2014, 11:20

... concentration and dividend policy (β1≠0) Dividend policy affects directly on investors’ interest and by voting right, shareholders could effort managers and decide the dividend policy Therefore, ... shareholders Dividend policy is the policy a company uses to decide how much it will pay out to shareholders in dividends and how much will be kept as retained earnings to reinvest in the company 2.1.1 Dividend ... structure and dividend policy in Thailand in a sample of 1,927 observations over the period 2002-2010 To examine the relation between ownership structure and dividend policy, the following regression...

Ngày tải lên: 23/10/2015, 15:38

... policy in Ireland Agri-environmental policy in Ireland This policy area has already been subject to a number of policy network studies, which seek to explain the continuity and stability in policy ... has been in continual need of repair and renovation since she moved in) without the help of a diverse building, painting, cleaning, baby-minding and ‘Maura-minding’ crew she would be hard pressed ... origins and outlook, and the social and personal intermingling of the top circles from each of these dominant hierarchies (Mills 1956:292) Public administration and public policy in Ireland The...

Ngày tải lên: 15/02/2014, 20:20

... on investing islands are financially constrained, banks on non-investing islands may or may not be Roughly speaking, if the constraint on inter-bank borrowing binds tightly, banks in non-investing ... funds to banks in investing region For reasonable variations of our calibration, banks remain unconstraint in non-investing regions and remain constrained in investing regions Finally, we suppose ... hits In addition, banks on investing islands have higher leverage than those on non-investing islands because the asset price is lower in investing islands Accordingly, asset prices in investing...

Ngày tải lên: 06/03/2014, 08:20