The study is an effort to fiind out the impact of earnings management on dividend payout policy for two coutries that is Pakistan and China. A set of listed Companies in both of the countries have been investigated to analyze the relationship for the year 2003 to 2007 in Pakistan and 2001 to 2007 in China. Dividend policy has been measured by dividend payout. Whereas earnings management has bee...

this paper divulges the long term relationship among earning, investment and dividends from 2000 to 2011. empirical evidence was collected to explore the modigliani and miller theory of dividend irrelevance. data was collected from all the sectors but it was ensured that firms did not have negative data of earnings as it is earnings which are either transformed into investment or dividends. mul...

economic stabilization is one of the main government objectives in the economy. one of the most destructive and devastating factors that could damage financial markets, are price bubble formations. thus, bubble creation in stock markets can be considered as a result of investor behaviors, because the market prices mainly reflect investor expectations from firm’s future perspectives. the aim of ...

In this manuscript we consider the dual risk model with financial application, where random gains occur under a renewal process. We particularly work Erlang(n) case for common distribution of inter-arrival times, from there it is easy to understand that our method or procedures can be generalised other cases matrix-exponential family case. several and different problems involving future dividen...

The expected present value of dividends is one the classical stability criteria in actuarial risk theory. In this paper, we consider two-layer $ (a, b) dividend strategy when process modeled by a spectrally negative Lévy process, such has an increasing rate surplus exceeds level a>0 $, and all excess over b>a as lump sum payments. Using fluctuation identities scale functions, obtain expli...

In this paper, we aim to carry out a comparative analysis of the Dividend Pay Capabilities (DPC) selected organizations belonging Fast Moving Consumer Goods (FMCG) and Durables (CD) sectors listed in BSE, India during period FY 2013-14 2019-20. We select top 25 companies from FMCG group 5 firms CD sector on basis average market capitalization. For comparison purpose, have considered six aspects...

This paper analyzes capital structure between the internationalized and domestic electronic industries in Taiwan from 1999 to 2008 as the reference for financing strategies and decision. The evidence shows that the leverage and the payout cash dividend ratio in the internationalized electronic firms are lower than those in domestic electronic firms. Due to the uniqueness and the high profit abi...