Wyniki wyszukiwania - BazTech

Ograniczanie wyników

1 Włodarska-Zola Lidia

1 2020

Znaleziono wyników: 1

Liczba wyników na stronie

Wyniki wyszukiwania

Wyszukiwano:
w słowach kluczowych: dividend in capital companies

Sortuj według:

Ogranicz wyniki do:

Dividend policy as an element of the company's strategy

Włodarska-Zola Lidia

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2020

z. 149

715--724

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.