Distributions to Shareholders

Harold Bierman
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Harold Bierman: Cornell University, USA

Chapter 10 in An Introduction to Accounting and Managerial Finance:A Merger of Equals, 2010, pp 167-192 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Accounting for Dividends: The DetailsStock DividendsStock SplitDividends and Stock ValueDividend PolicyFactors Affecting Investor Reaction to DividendsCorporate Dividend PracticeThe Setting of Dividend PolicyDividend Changes and Earnings ForecastsDividend Policy, Investment Policy, and Financing PolicyIrrelevance of Dividend PolicyIncome Taxes and Dividend PolicyTax Deferral AdvantageCapital Gains and Tax Deferral AdvantagesCost of Retained Earnings and New CapitalDividends: The Clientele EffectReasons for DividendsRepurchase of SharesRepurchase of Stock for Use by the CorporationStock Repurchase as an InvestmentIncreases in Financial LeverageA Form of DividendControlSpecial InformationShrinking the Size of the FirmImproving Financial MeasuresDifferent ExpectationsA Flexible DividendThe Stock Price Effect of Share RepurchaseConclusionQuestions and Problems

Keywords: Accounting; Finance; Mergers and Acquisitions; Managerial Finance (search for similar items in EconPapers)
Date: 2010
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