- Tytuł:
- Dividend policy as an element of the companys strategy
- Autorzy:
- Włodarska-Zola, Lidia
- Powiązania:
- https://bibliotekanauki.pl/articles/1845557.pdf
- Data publikacji:
- 2020
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
dividend policy
enterprise strategies
dividend in capital companies
polityka dywidend
strategie przedsiębiorstw
dywidenda w spółkach kapitałowych - Opis:
- Purpose: This article presents the principles of payout of dividends and dividend advances in capital companies and their significance in investor relations, as well as the basic theoretical assumptions regarding the dividend policy in an enterprise. Moreover, it describes positive and negative aspects of various dividend payout strategies. Design/methodology/approach: The article is entirely based on literature and legal acts. It presents the theoretical approach to the topic. Findings: The theories of dividends involve fundamentally contradictory assumptions, which may be useful for business managers only when external factors are taken into account. Even if there is no direct relationship between the dividend policy and investors' preferences and, consequently, the company's share price, adopting a specific dividend payout strategy seems to be a necessity. Determining a strategy will also allow shareholders to decide whether to keep the company shares or to sell those shares to investors interested in the strategy of the company. Originality/value: The review of the theories of dividends may be used by other researchers or investors.
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 149; 715-724
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki
Artykuł