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Dividend Policy and Corporate Governance$
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Luis Correia da Silva, Marc Goergen, and Luc Renneboog

Print publication date: 2004

Print ISBN-13: 9780199259304

Published to Oxford Scholarship Online: April 2004

DOI: 10.1093/0199259305.001.0001

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Empirical Issues on Dividend Payout Ratios

Empirical Issues on Dividend Payout Ratios

Chapter:
(p.65) 5 Empirical Issues on Dividend Payout Ratios
Source:
Dividend Policy and Corporate Governance
Author(s):

Luis Correia Da Silva

Marc Goergen (Contributor Webpage)

Luc Renneboog (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/0199259305.003.0005

Starts by reviewing patterns on dividend policy around the world. It then analyses some of the methodological issues as well as the tax treatment of dividends in Germany. The final part of the chapter describes the data analysed in Chs. 6–8

Keywords:   accounting rules, cross‐country studies, dividend policy, methodological problems, tax system

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