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Author:Coates, J.
Davis, E.
Golder, P.
Title:Comparisons of dividend per share behaviour of large UK and German companies over the period 1980-95: preliminary findings
Journal:European Journal of Finance
1998 : SEP, VOL. 4:3, p. 279-290
Index terms:UNITED KINGDOM
GERMANY
COMPANIES
Language:eng
Abstract:Following comments made in a House of Commons Trade and Industry Committee Report in 1994, this paper considers the dividend behaviour of 46 large UK and 44 large German quoted companies over the period 1980-95. The analysis is principally based on comparison of the constancy, or otherwise, of dividends per share relative to profit before non-recurring items (PBNRI). Where possible, contingency tests have been applied to test the hypothesis that there is no difference between UK and German companies in their dividends per share response to identified changes in PBNRI.
SCIMA record nr: 184214
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