...Dodik Siswantoro; Haula Rosdiana; Heri Fathurahman Purpose The purpose of this paper is to reconstruct the accountability of the cash waqf institution in Indonesia, including the logic which may refer to the accountability objective. Design/methodology/approach The paper employs...

...Garrett C.C. Smith Purpose – The purpose of this paper is to examine the effects of financial flexibility as represented by excess cash holdings and debt capacity upon firm returns after periods of high market uncertainty. Design/methodology/approach – Days of high uncertainty...

... and survey‐based research on corporate payout policy. Findings Dividends once constituted a prominent part of an investor's total return, but this role has declined over time. Although many companies still pay cash dividends, share repurchases have risen dramatically and are now a significant component...

...K. Michael Casey; Neil L. Fargher; Robert A. Weigand Purpose – The purpose of this paper is to examine cross‐sectional differences in the profits, returns and risk of high‐ and low‐market‐to‐book ratios (M/B) stocks before and after the initiation of regular cash dividend payments. Design...