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Evolution Of Corporate Dividend Policy

Author

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  • Dimitar Rafailov

    (Varna University of Economics)

Abstract

The dividend policy of present - day corporations is the result of a long process, which runs within the framework of the development of strategic financial management. In the article there are traced the separate stages in the evolution of dividend payments, the purpose being to outline the most important characteristics of the policy with the distribution of corporate income in the context of the changes in the activities of corporations. There has been analysed the emergence of the various alternatives in the formation of dividend policy and have been drawn conclusions regarding its optimal development.

Suggested Citation

  • Dimitar Rafailov, 2011. "Evolution Of Corporate Dividend Policy," Business & Management Compass, University of Economics Varna, issue 4, pages 144-156.
    • Handle: RePEc:vrn:journl:y:2011:i:4:p:144-156
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    JEL classification:

    • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy

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