Dividend irrelevancy theory and FVTPL: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
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In financial theory dividend payments and policies should be irrelevant when financial markets are efficient.
Fair Value Through the Statement of Profit or Loss.
 
But in practice decisions about dividend levels are important because of:
 
#Their informational content. This informational content is known as ''[[signalling]]''.
#The potential to move closer to, or away from, a firm's optimal capital structure.
#Possibly, [[clientele]] effects.




== See also ==
== See also ==
* [[Dividend]]
*[[Fair value]]
* [[Lintner]]
*[[FVTOCI]]
* [[Residual theory]]
*[[Statement of profit or loss]]
* [[Rights issue]]
* [[Theoretical ex-rights price]]
* [[Capital structure]]
* [[Clientele]]
*[[Signalling]]

Revision as of 15:04, 23 April 2015

Fair Value Through the Statement of Profit or Loss.


See also

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