Forthcoming Articles

International Journal of Corporate Governance

International Journal of Corporate Governance (IJCG)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Corporate Governance (One paper in press)

Regular Issues

  • Age matters: investigating the link between CEO tenure and dividend smoothing   Order a copy of this article
    by Post Raj Pokharel  
    Abstract: This paper examines the association between CEO age and dividend-smoothing behaviour. Using panel data from Compustat and ExecuComp between 2007 and 2023, the study examines the speed of adjustment as a proxy for dividend smoothing. The findings show that firms with younger CEOs tend to smooth dividends more aggressively than their older counterparts. The study reveals that compensation incentives for young CEOs motivate them to pursue a dividend-smoothing strategy. The impact of young CEOs on dividend smoothing is pronounced in the presence of firm’s analyser-type business strategy and the growth phase of the firm’s life cycle. The study further documents that dividend smoothing practice reduces the firm’s financial distress and mitigates creditors’ perceived risk. This study establishes that CEO age is an important determinant of dividend smoothing behaviour. Overall, my findings suggest that CEO age plays a pivotal role in shaping firm policies.
    Keywords: chief executive officer; CEO age; dividend smoothing; behaviour; strategy; firm life-cycle.
    DOI: 10.1504/IJCG.2026.10078922
     

 

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