A comparative analysis of perception of dividends by financial managers
Frankfurter, George M. and Kösedağ, Arman and Chiang, Kevin and Collison, David and Power, David M. and Schmidt, Hartmut and So, Raymond and Topalov, Mihail (2004) A comparative analysis of perception of dividends by financial managers. Research in International Business and Finance, 18 (1). pp. 73-114. ISSN 0275-5319
Official URL: http://dx.doi.org/10.1016/j.ribaf.2004.02.002
This paper is a report about the perception of dividends by Chief financial officers (CFOs). The research encompasses five countries, on three continents, and covers three types of economies. Our cross-sectional study is concerned with both inter- and intra-societal differences that may or may not exist regarding the perception of dividends by those who are in charge of making such decisions in the firm. Using a survey instrument, we find that both similarities and dissimilarities exist inter- and intra-culturally. Perhaps the most important conclusion we reach is that dividend research must take a different track than it has been following so far.
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