Chapter

Empirical Issues on Dividend Payout Ratios

Luis Correia Da Silva, Marc Goergen and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print February 2004 | ISBN: 9780199259304
Published online April 2004 | e-ISBN: 9780191600852 | DOI: http://dx.doi.org/10.1093/0199259305.003.0005
 Empirical Issues on Dividend Payout Ratios

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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

Chapter.  10078 words. 

Subjects: Financial Markets

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