Company Dividend Policy Models: Neutral Approach

Sergey Krylov ()
Additional contact information
Sergey Krylov: Academic Department of Accounting, Analysis and Audit, Ural Federal University, Yekaterinburg, Russian Federation

New Challenges in Accounting and Finance, 2020, vol. 3, 40-52

Abstract: The article treats a concept of the formalized modeling of the dividend policy scores and company marketing performance scores derived (stock market position) within neutral dividend policy implementation approach conditions as an instrument of the scores analysis and forecasting. The methodology of the research consists of the Dividend Irrelevance theory, Dividend Policy Significance theory and sustainable company development concept. It has been stated that a formalized approach of the dividend policy implementation presumes a construction of the basic relevant scores models characterizing the company dividend policy and its marketing performance as Dividend Payout, Dividend Cover, expected Share Price, Dividend Yield, Price / Earnings Ratio (common stock price/earnings ratio). The formalized models of the scores mentioned are applicable for a forecast-analytical scores evaluation and their variances as well by estimating an impact of the models defining factors exercised by the appropriate factoring analysis method within the neutral dividend policy implementation approach conditions. The conclusion is drawn, that the formalized models of the dividend policy scores and company marketing performance scores derived, having been developed, are an effective instrument for their forecasting and analysis so that proactive decisions to manage the company dividend policy implementation within neutral approach conditions are ensured.

Keywords: Dividend Policy; Neutral Approach; Analysis; Forecasting; Modeling; Company (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://api.eurokd.com/Uploads/Article/109/NCAF.2020.03.04.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bco:ncafaa::v:3:y:2020:p:40-52

DOI: 10.32038/NCAF.2020.03.04

Access Statistics for this article

New Challenges in Accounting and Finance is currently edited by Prof. Dr. Orhan Elmacı

More articles in New Challenges in Accounting and Finance from EUROKD
Bibliographic data for series maintained by Sara Gunen ().