Shareholder Preferences and Dividend Policy.

A-Tier
Journal: Journal of Finance
Year: 1990
Volume: 45
Issue: 4
Pages: 993-1018

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper develops a theory of choice among alternative procedures for distributing cash from corporations to shareholders. Despite the preferential tax treatment of capital gains for individual investors, it is shown that a majority of a firm's shareholders may support a dividend payment for small distributions. For larger distributions, an open-market stock repurchase is likely to be preferred by a majority of shareholders and, for the largest distributions, tender offer repurchases dominate. Copyright 1990 by American Finance Association.

Technical Details

RePEc Handle
repec:bla:jfinan:v:45:y:1990:i:4:p:993-1018
Journal Field
Finance
Author Count
2
Added to Database
2026-01-24