Property dividends – another way of distributing company’s profits
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 1
Abstract
The article refers to property dividends. The aim of this article was to pre-sent basic issues on the determinants, tax aspects and the possibility of imple-menting this form of dividend. To achieve the aim the author of the article stated the hypothesis to be verified: property dividends are very useful tool to manage corporate finances. As a result of analysis it is possible to state that property dividends might be beneficial for company, especially company having problems with liquidity but having attractive for shareholders assets. This form of distributing profits might also be used while carrying out restructuring the scope of operating activities. While transferring profits to shareholders it is essential to analyze taxation aspects. IRS treats differently cash and property dividends. Badly prepared operation of transferring profits in assets might be harmful both for the company and for the shareholders.
Authors and Affiliations
Elżbieta Wrońska
Keywords
Related Articles
- EP ID EP110256
- DOI -
- Views 62
- Downloads 0
Wpływ efektów wprowadzania innowacji na działalność przedsiębiorstw przemysłowych w Wielkopolsce w latach 2011-2012
W pracy zbadano relacje zachodzące pomiędzy efektami wprowadzania innowacji a różnymi rodzajami działalności innowacyjnej przedsiębiorstw przemysłowych, funkcjonujących w Wielkopolsce w latach 2011 i 2012. Założono, że r...
IT Tools Supporting Knowledge Management in The Engineering Industry Companies
The integrated process of order in the machine-building enterprises reflects the comprehensive network in the form of stages, tasks, activities and present the dependencies between them. This interdependence betwee...
Współpraca z instytucjami naukowymi jako element eksploracji innowacji na podstawie Samsung Poland R&D Center
Celem artykułu jest ukazanie związków firm z instytucjami badawczymi, jako elementu eksploracji nowych idei i technologii. W dzisiejszych czasach można zaobserwować znaczny wzrost konkurencyjności na globalnym rynku zaa...
Use of the Internet In social marketing programs - opportunities and threats
Social campaigns requires very careful preparation, choice of target groups and the media to change attitudes and behaviors of society. This article the op-portunities and risks of social campaigns via the Internet only....
Estimation of the cost of equity using bond yield plus risk premium method
The aim of the paper is to attempt to estimate the risk premium used in the bond yield method of cost of equity estimation. The study involving a comparison of the cost of equity based on the CAPM and corporate bon...