PT. Kalbe Farma is one of the issuers that earned a very large profit per share during Covid-19 pandemic, this happened because supplier medical devices and medicines needed by community government agencies, even 2020 can distribute dividends twice amid pandemic conditions. This certainly gives signal to investors public has resilience still increase its stock price when economy in recession. T...

Abstract We study the effect of dividend taxes on payout and investment policies publicly listed firms. exploit a unique setting in Switzerland where, following corporate tax reform 2011, some but not all firms were suddenly able to pay tax-exempt dividends. show that treated increase their by around 30$\%$ after cut. The is less pronounced for prone agency conflicts. find significant positive ...

The aim of this study is to explain the existence significant differences in abnormal returns before and after dividend announcement. This uses an event approach. research locations used are companies that announce their dividends on IDX for 2016-2020 period. a sample issuers from all sectors with representatives 5 9 existing who announced at time occurred. analytical technique paired t test. B...

An increase in the trading volume of dividend-declaring shares at a particular moment may indicate that company is performing well and has promising prospects. The dividend announcement includes crucial information for investors seeking abnormal returns. This study seeks to determine assess whether there difference between AR TVA before following release cash dividends. study's data analysis me...

The present study documented the behaviour of stock Indian banking sector around announcements dividends before and during global health crisis 2019. considered all banks in that have announced dividend from January 2015 to December 2021 conducted analysis using event methodology with Multi-Index Model (MIM). found pre-crisis period, PSU were more sensitive towards when decreased compared it wa...

this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

The article deals with dividends and their distribution from investors from a theoretical point of view. Some studies try to analyzed the reaction of the market on the dividend announcement and found out the change of dividend policy is associated with abnormal returns around the dividend announcement date. Another researches directly questioned the investors about their dividend preference and...

This paper investigates the effects of capital gains and dividend taxes on excess returns around announcements of dividend increases and ex-dividend days for U.S. corporations. Consistent with standard no-arbitrage conditions, we find that the ex-dividend day premium increased from 2002 to 2004 when the dividend tax rate was cut. Consistent with the signalling theory of dividends, we also find ...

Recently, various suggestions have been made to respond to the increasingly great shortage of organs by paying for them. Because of the undesirable side effects of such approaches (commodification, injustice, and costs), a communitarian approach should be tried first. A communitarian approach to the problem of organ shortage entails changing the moral culture so that members of society will rec...

This study aims to find an effective method of expressing a message in public service ads by investigating whether or not a message framing type affects the outcome. Specifically, the study looks into the effects of messaging on organ donation by identifying how the type of message framing (positive vs. negative) and appeal type (rational vs. emotional) affect the attitude and behavioural inten...