CURRENT PROBLEMS OF THE ENTERPRISE’S DIVIDEND POLICY

Biser Krastev

Authors

Biser Krastev University of agribusiness and rural development http://orcid.org/0000-0002-5321-1659

Keywords:

dividends, dividend policy, types of dividend policy

Abstract

The theoretical aspects of the dividend policy are characterized in the scientific article. The main theories of its essence and features are presented, taking into account its role and influence on the market value of the enterprise. The types of dividend policy used and the factors affecting it are systematized in a practical and applied plan. The mechanism for distributing corporate profits and the technology for determining dividends are studied in detail. The dates of their declaration and recording, as well as the forms of their payment, have been clarified.

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