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The Theoretical Aspects of Dividend Policy of the Russian Companies

Author: Alina S. Kozlova


systematically and formally.procedure and conditions of payment of dividends on all types of shares in circulation are determinedthat the company dividend policy is an independent direction of its financial policy within which thepolicy results from the peculiarities of the Russian legislation. The author attempts to ground the thesison it. The author argues that the lack of a unified approach to the understanding of the nature of dividendquite disputable, and modern scientific literature contains an impressive variety of scientific viewspolicy of Russian companies. For instance, the issues relating to the essence of dividend policy as such remainThe relevance of the article is proved by insufficiency of theoretical studies in the field of the dividend

Keywords: joint-stock company; share (ordinary, preference); dividend policy; financial policy; legislation.

For citation:

Kozlova A. S. Teoreticheskie aspekty dividendnoy politiki rossiyskikh kompaniy [The Theoretical Aspects of Dividend Policy of the Russian Companies]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2016, no. 1 (63), pp. 63–70.