Behaviour of dividends of select cement companies in India: a study
By: Banerjee, Sutapa
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Publisher: Kolkata CMA Kaushik Banerjee 2022Edition: Vol.57(11), Nov.Description: 86-88p.Subject(s): Construction Engineering and Management (CEM)![](/opac-tmpl/bootstrap/images/filefind.png)
Item type | Current location | Call number | Status | Date due | Barcode | Item holds |
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School of Engineering & Technology (PG) Archieval Section | Not for loan | 2023-1482 |
Dividend policy merits attention from both the managers and the owners perspective. Extant literature documents the influence of dividend decisions on the price of the shares of the company and thereby, the wealth of shareholders. However, to date, there has been no consensus among financial researchers regarding the financial elements that influence firms dividend decisions. Industry-specific studies on dividend policy are also rare. The two financial elements that received special attention among academic fraternity with regard to dividends are Profit after tax and cash from operating activities available to the equity shareholders. However, dividend policy of an industry whose earnings depend on the climatic conditions like the cement sector warrants due attention. This study, therefore, explores the behaviour of equity dividends distributed with regard to profit after tax and cash from operating activities available to the equity shareholders of the cement sector in India.
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