Determinants of Corporate Dividend Policy in the UK market

This paper examines the determinants of dividend policy for listed companies on the UK market. Since the numerous empirical studies in the US market, UK market is similar but also different from US. In order to examine the determinants of dividend policy, this study introduces a static panel data mo...

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Bibliographic Details
Main Author: Zhuang, Ling
Format: Dissertation (University of Nottingham only)
Language:English
English
Published: 2008
Subjects:
Online Access:https://eprints.nottingham.ac.uk/22386/
Description
Summary:This paper examines the determinants of dividend policy for listed companies on the UK market. Since the numerous empirical studies in the US market, UK market is similar but also different from US. In order to examine the determinants of dividend policy, this study introduces a static panel data model for testing six hypotheses as six factors to the dividends payout within period 1990 and 2007. Those factors are represented as the main theories on the dividends and share repurchases. The results indicate that return on assets; market-to-book ratio, debt-equity ratio and tax issue are negatively related to the dividend payout, whereas market capitalization of common equity is positively correlated. Earnings per share do not explain the dividends in advance. Consequently, this study provide in understanding the inherent characteristics and the determinants of dividend policy.