Thông tin XB: TP Hồ Chí Minh: Trường Đại học Ngoại thương, 2024
Mô tả vật lý: 85 p.
Tóm tắt: This thesis investigates the factors influencing dividend smoothing practices among Vietnamese listed firms. It explores key determinants such as company history, return on assets, business vulnerability, market valuation, liquidity, and interest rates. The study employs both the Lintner model and the elasticity smoothing measure to analyze the degree of dividend smoothing. The findings reveal that firm-specific characteristics significantly impact dividend smoothing behavior, with profitability ...