Possibilities of identifying distortion of the calculation basis for the payment of dividend on the basis of accounting
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More about this item
Keywords
calculation base for the payment of dividends; net profit; payment ratio; modified reporting; NTEDP (net total earning for dividend payments); tests of profitability and own capital; accounting;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-09-30 (Accounting and Auditing)
- NEP-CFN-2019-09-30 (Corporate Finance)
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