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.
- Language
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Englisch
- Bibliographic citation
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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)
- Classification
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Management
- Event
-
Geistige Schöpfung
- (who)
-
Du Plessis, D. P.
Archer, A. A.
Affleck-Graves, J. F.
- Event
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Veröffentlichung
- (who)
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African Online Scientific Information Systems (AOSIS)
- (where)
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Cape Town
- (when)
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1986
- DOI
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doi:10.4102/sajbm.v17i3.1044
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Du Plessis, D. P.
- Archer, A. A.
- Affleck-Graves, J. F.
- African Online Scientific Information Systems (AOSIS)
Time of origin
- 1986
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