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242 Corporate Finance BRILLIANT’S
as more important than anything else. They {Z`{_VVm H$mo AÝ` go A{YH$ _hËdnyU© _mZVr h¡Ÿ& `h
may use part profits to pay dividends regu- Ü`mZ Z aIVo hþE {H$ CZHo$ nmg n`m©á H$aÝQ> àm°{\$Q²>g h¡
larly, irrespective of whether they have enough `m Zht, do {S>{dS>oÝS²>g Ho$ {Z`{_V ^wJVmZ Ho$ {cE nmQ>©
current profits or not. Regularity in dividends àm°{\$Q²>g H$m Cn`moJ H$a gH$Vr h¡Ÿ& {S>{dS>oÝS²>g _| {Z`{_VVm
develops an investment attitude rather that a eo`ahmoëS>g© Ho$ _Ü` ñnoŠ`yco{Q>d Ho$ ~Om` EH$ BZdoñQ>_oÝQ>
speculative one among shareholders. E{Q>Q²>`yS> {dH${gV H$aVr h¡Ÿ&
DIVIDEND THEORIES / {S>{dS>|S> ϶moarO
Q.27. Describe the various models, regarding relevance and irrelevance of dividend.
{S>{dS>|S> H$s àmg§{JH$Vm VWm Aàmg§{JH$Vm Ho$ g§~§Y ‘| {d{^ÝZ ‘m°S>ëg H$m dU©Z H$s{OE&
OR
Explain the Modigliani and Miller (MM) hypothesis for corporate dividend policy.
H$m°nm}aoQ {S>{dS>|S> nm°{bgr Ho$ {bE ‘mo{S>p½bEZr VWm {‘ba (MM) hm¶nmoWr{gg g‘PmB¶o&
OR
"According to Walter's Model the optimum payout ratio can be either zero or 100%."
Explain the circumstances when this is true.
''dmëQ>a ‘m°S>b Ho$ AZwgma Am°pßQ>‘‘ noAmCQ> aoemo ¶m Vmo eyݶ ¶m 100% hmo gH$Vm h¡&'' n[apñW{V¶m| H$m
dU©Z H$s{OE O~ ¶h g˶ hmoVm h¡&
The relationship between dividend and {S>{dS>oÝS> Ed§ eo`a H$s d¡ë`y Ho$ _Ü` gå~ÝY ñnï>
the value of the share is not clear. The financial Zht h¡Ÿ& \$m`ZopÝe`c _¡ZoOa H$mo {d{^Þ {damoYr VËdm| H$mo
manager must understand the various con- g_PZm Mm{hE Omo H$ånZr H$s {S>{dS>oÝS> nm°{cgr H$mo à^m{dV
flicting factors which influence the dividend
policy of the company. H$aVo h¢Ÿ&
On the relationship between dividend and {S>{dS>oÝS> Ed§ \$_© H$s d¡ë`y Ho$ _Ü` g§~§Y na {d{^Þ
the value of the firm, different theories have Ï`mo[aO {dH${gV H$s JB©Ÿ& BZ Ï`mo[aO H$mo {ZåZ{c{IV Xmo
been developed. These theories can be grouped
into two categories: lo{U`m| _| g_m{hV {H$`m J`m:
(a) Theories which consider dividend (a) do Ï`mo[aO Omo \$_© H$s d¡ë`y à^m{dV H$aZo _| {S>{dS>oÝS>
decision to be an active variable influe- {S>grOZ H$mo EH$ EpŠQ>d do[aE~c _mZVr h¡Ÿ&
ncing the value of the firm.
(b) Theories which consider dividend (b) do Ï`mo[aO Omo {S>{dS>oÝS> {S>grOZ H$mo Ag§JV
decision to be irrelevant. _mZVr h¡Ÿ&
Dividend Relevance {S>{dS>oÝS> H$s àmg§{JH$Vm
(A) Walter Model (A) dmëQ>g© _m°S>c
Walter's model supports the doctrine that dmëQ>g© _m°S>c Bg VÏ` H$mo gnmoQ>© H$aVm h¡ {H$
dividends are relevant. Professor James E. {S>{dS>oÝS²>g àmg§{JH$ h¡Ÿ& àmo\o$ga Ooåg B©. dmëQ>a Zo `h
Walter argues that the choice of dividend policy VH©$ {X`m {H$ {S>{dS>oÝS> nm°{cgr H$m M`Z \$_© H$s d¡ë`y H$mo

