We provide evidence on the frequency and size of payouts by Australian firms, and test
whether the life‐cycle theory explains Australian corporate payout policies. Regular …

This paper investigates the economic impact of corporate name changes around the time of
their announcement. We analyse a sample of 107 listed Australian companies that changed …

Dividend initiations are an economically significant event that has important implications for
a firm's future financial capacity. Given the market's expectation of a consistent payout …

Purpose: In reality, financial decisions are made under conditions of asymmetric information
that results in either favorable or adverse selection. As far as financial decisions affect …

This study examines the industry wide impact of special dividend announcements for a
sample of Australian companies. With regard to the own-impact of announcers, industrial …

Few decisions made by firms receive more consistent annual attention by the board of
directors than dividend policy. For 60 years, financial economists have focused on deriving …

This study attempts to resolve the puzzle regarding the announcement effects of cash
distributions. The introduction of taxes on dividend income since 2009 has led many Greek …

Over the past few years, many firms have announced dividends which give conclusive but
indirect signal to the investors. The Dividend is declared to show sufficient profitability to …

In this study we examine the hypothesis that managers deliberately use accruals to convey
information regarding firm future profitability. We use contemporaneous earnings and …

This study examines the impact of special dividend announcements for a sample of
Australian companies on the ex date of the special dividend. This study documents that the …