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A comparative analysis of perception of dividends by financial managers |
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| Authors: | George M Frankfurter Arman Kosedag Kevin Chiang David Collison David M Power Hartmut Schmidt Raymond So Mihail Topalov |
| Institution: | a Louisiana State University, 60 Sagris Cove, Miramar Beach, FL 32550-3842, USA;b Graduate School of Business, Sabanci University, Istanbul, Turkey;c The University of Alaska, Fairbanks, AK, USA;d University of Dundee, Dundee, UK;e The University of Hamburg, Hamburg, Germany;f The Chinese University of Hong Kong, Hong Kong, China |
| Abstract: | This paper is a report about the perception of dividends by Chief financial officers (CFOs). The research encompasses five countries, on three continents, and covers three types of economies. Our cross-sectional study is concerned with both inter- and intra-societal differences that may or may not exist regarding the perception of dividends by those who are in charge of making such decisions in the firm. Using a survey instrument, we find that both similarities and dissimilarities exist inter- and intra-culturally. Perhaps the most important conclusion we reach is that dividend research must take a different track than it has been following so far. |
| Keywords: | Perception Dividend Managers Hierarchical grouping |
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