FORMS OF DIVIDENDS DISTRIBUTION PRACTICED BY FIRMS Cover Image

Forme ale distributiei dividenelor practicate de firme
FORMS OF DIVIDENDS DISTRIBUTION PRACTICED BY FIRMS

Author(s): Dorel Berceanu, Anca Bandoi
Subject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: dividend; distribution; firm; shareholder; capital

Summary/Abstract: Subject of real interest both academic world and practice world, the study of the dividend decision offer us a large field of research. In this paper, I try to explore only a little part of this, namelly the presentation of the forms of dividends distribution practiced by firms. So, after a short introduction I present at length the main forms of dividends distribution: payment of dividends cash or in kind; payment of dividends in shares; distributing dividends through stock operations; collateral forms of distribution, with clear presentation of the similitudes and differents that exist between them. Finally, I present some conclusions concerning this subject.

  • Issue Year: XXXVI/2008
  • Issue No: 6
  • Page Count: 10
  • Language: English