The dividend policy of corporations: theoretical guidelines and practical solutions

Abstract

The article is devoted to theoretical aspects of the corporative dividend policy as one of the most important areas of corporate financial management. The article gives the detailed analysis of the scientific approaches and management principles of a dividend policy, as well as reviews the dividend policies of major corporations in Russia. It is stressed in the research that for potential investors it is important to monitor the dividend indices in addition to the generally accepted system of indicators for a comprehensive evaluation of the dividend policy of the corporation.