Artikel

Historic income versus inflation-adjusted income in the dividend decision

An attempt is made to determine to what extent companies take into account the effects of inflation in formulating their dividend decisions. The research design incorporates a two-stage regression approach which permits a determination of the incremental explanatory power of collinear variables. The research findings suggest that dividend decisions are best explained in terms of historic earnings. It therefore appears as if management does not take the effects of inflation into account in formulating dividend policy. This could have serious implications for the survival of a company because it could result in a real dividend cover of less than one.

Sprache
Englisch

Erschienen in
Journal: South African Journal of Business Management ; ISSN: 2078-5976 ; Volume: 17 ; Year: 1986 ; Issue: 3 ; Pages: 119-124 ; Cape Town: African Online Scientific Information Systems (AOSIS)

Klassifikation
Management

Ereignis
Geistige Schöpfung
(wer)
Du Plessis, D. P.
Archer, A. A.
Affleck-Graves, J. F.
Ereignis
Veröffentlichung
(wer)
African Online Scientific Information Systems (AOSIS)
(wo)
Cape Town
(wann)
1986

DOI
doi:10.4102/sajbm.v17i3.1044
Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Du Plessis, D. P.
  • Archer, A. A.
  • Affleck-Graves, J. F.
  • African Online Scientific Information Systems (AOSIS)

Entstanden

  • 1986

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