oai:eurokd.com:article/109 2025-12-15

Company Dividend Policy Models: Neutral Approach <p style="text-align:justify;">The article treats a concept of the formalized&nbsp;modeling of the dividend policy scores and company marketing performance scores&nbsp;derived (stock market position) within neutral dividend policy implementation approach&nbsp;conditions as an instrument of the scores analysis and forecasting. The methodology&nbsp;of the research consists of the Dividend Irrelevance theory, Dividend Policy Significance&nbsp;theory and sustainable company development concept. It has been stated that a&nbsp;formalized approach of the dividend policy implementation presumes a&nbsp;construction of the basic relevant scores models characterizing the company&nbsp;dividend policy and its marketing performance as Dividend Payout, Dividend Cover,&nbsp;expected Share Price, Dividend Yield, Price / Earnings Ratio (common stock&nbsp;price/earnings ratio). The formalized models of the scores mentioned are&nbsp;applicable for a forecast-analytical scores evaluation and their variances as&nbsp;well by estimating an impact of the models defining factors exercised by the&nbsp;appropriate factoring analysis method within the neutral dividend policy&nbsp;implementation approach conditions. The conclusion is drawn, that the formalized models of the dividend policy scores and company marketing performance scores&nbsp;derived, having been developed, are an effective instrument for their&nbsp;forecasting and analysis so that proactive decisions to manage the company&nbsp;dividend policy implementation within neutral approach conditions are ensured.</p> EuroKD Publishing 2020-07-12 Text https://api.eurokd.com/Uploads/Article/109/NCAF.2020.03.04.pdf https://doi.org/10.32038/NCAF.2020.03.04 en Pages 40–52