Page 6 - PowerPoint Presentation
P. 6
THE DIVIDEND DECISION
Outcomes
• Identify factors affecting the dividend decision.
• Understand, at an intermediate level, the relevance and
irrelevance theories and its impact on dividend decisions.
• Identify and discuss the different methods and forms
(including alternative forms) that an entity may choose in
paying dividends, on an intermediate level.
• Discuss the various factors to be considered before
declaring a dividend / setting a dividend policy, on an
intermediate level.
• Evaluate the dividend decision, on an intermediate level.
• Recommends, on an intermediate level, the most
appropriate method to distribute profits
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