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dividend; dividend payments; dividend policy; dividend corridor; dividend history; corporation; shareholders; shares; share price; net income
Abstract
The relevance, purpose, objectives and analytical tools that justify the dividend policy of the company are considered in the article. It has been clarified theunderstanding of the nature of dividend policy and its definition has been completed. Concepts of dividend policy and the distribution of profits are differentiated. The content of the main theories of justification of dividend policy are shown. Types of dividend policy and their advantages and disadvantages are characterized. Their impact on the Company's dividend history are determined. The sequence of the dividend policy formation is proposed. The factors that affect the amount of dividend payments and their impact on the performance of the enterprise market activity and market attractiveness are systematized. Methodological tools of management decisions as for the formation of a balanced dividend policy are investigated. The proposals for its improvement are worked out.
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References
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Articles are distributed under Creative Commons Attribution International 4.0 (CC-BY-NC 4.0)
Science Works Journal "Ekonomichnyy analiz"
ISSN 1993-0259 (Print) ISSN 2219-4649 (Online) DOI: 10.35774/econa
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