Influence of Accounting Norms on Dividend Policies in the Czech Republic

Vliv účetních norem na koncept dividendové politiky v České republice

Jana Ištvánfyová and Jiří Pelák

Český finanční a účetní časopis, 2010, vol. 2010, issue 1, 37-47

Abstract: The paper focuses on distribution of unrealized profits. It identifies arguments for such a discussion. Substance of creditor protection, equivalent rights for shareholders and creditors, capital maintenance concepts and accounting aspects of these phenomena are discussed. The paper clearly states and distinguishes the position of accounting and law and identifies relationships between both systems. Authors tend to distribution of unrealized profits for sufficient creditor protection under contemporary capital maintenance concept.

Keywords: Dividend per share; Preservation of capital; Distributions to shareholders; Creditor protection; Dividenda; Zachování majetkové podstaty; Rozdělování zisku; Ochrana věřitelů (search for similar items in EconPapers)
JEL-codes: K22 M48 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.cfuc.57

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