Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
3388
1
0
9 trang
The author examines how the impact of adjusting the financial asset value at the end of the period on the balance sheet affects the dividend policy of the firms. The research hypothesis is that the fair value adjustment of financial assets has a positive effect on business results and the board of directors sees good business results normally giving high dividends. However, the survey of 287 firms listed on the Hochiminh City Stock Exchange has the opposite result, there is a negative relationship between the adjustment of financial asset value and the change of dividend policy.
Nội dung trích xuất từ tài liệu:
Do Fair Value Adjustments Influence Dividend Policy among Listed Firms in Hochiminh Stock Exchange?
