Identyfikacja i analiza uwarunkowań finansowych polityki dywidend spółek notowanych na GPW w latach 2002-2013
Identyfication and Analysis of Financial Determinants of the Divident Policy of Companies Quoted on Warsaw Stock Exchange in 2002-2013
Author(s): Bartłomiej Jabłoński, Jacek KuczowicSubject(s): Economy, Financial Markets
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: dividends; payout policy; financial report; company’s finances; Pearson’s linear correlation coefficient;polityka dywidendy; wypłata; sprawozdanie finansowe; finanse firmy;
Summary/Abstract: The article presents the results of research aiming at the identification of financial determinants of the dividend policy of companies. The analysis covered financial reports of companies quoted on Warsaw Stock Exchange in 2002–2013. The study focused on the relations between the amounts of the paid-out dividend and the share of the dividend in the profit to be distributed on one hand, and the selected financial parameters describing the company’s operations in the year for which the dividend was paid-out and in the year of the dividend payout. The results of the study were confronted with the theory and conclusions from research carried out in other research centres.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 3
- Page Range: 85-103
- Page Count: 19
- Language: English