Archive | Dividends

Meaning and Types of Dividend Policy | Financial Management

After reading this article you will learn about the Meaning and Types of Dividend Policy. Meaning of Dividend Policy: The term dividend refers to that part of profits of a company which is distributed by the company among its shareholders. It is the reward of the shareholders for investments made by them in the shares of the company. The investors [...]

By |2016-06-28T09:22:36+05:30June 28, 2016|Dividends|Comments Off on Meaning and Types of Dividend Policy | Financial Management

2 Main Concepts of Dividend | Financial Management

This article throws light upon the two main concepts of dividend. The concepts are: 1. The Irrelevance Concept of Dividend 2. The Relevance Concept of Dividend. Concept # 1. The Irrelevance Concept of Dividend: A. Residual Approach: According to this theory, dividend decision has no effect on the wealth of the shareholders or the prices of the shares, and hence [...]

By |2016-06-28T09:22:35+05:30June 28, 2016|Dividends|Comments Off on 2 Main Concepts of Dividend | Financial Management

Legal and Procedural Aspects of Payment of Dividend

This article throws light upon the top four legal and procedural aspects of payment of dividend. The legal and procedural aspects are: 1. Source of Declaring Dividend 2. Transfer to Reserves 3. Declaration of Dividend out of Past Profits or Reserves 4. Other Provisions and Aspects of Payment of Dividend. Legal and Procedural Aspects of Payment of Dividend: Source of [...]

By |2016-06-28T09:22:35+05:30June 28, 2016|Dividends|Comments Off on Legal and Procedural Aspects of Payment of Dividend
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