Organizational stages of analyses of preparation of joint-stock company’s dividend policy

Abstract

Dividends as the cash income of shareholders are signal to owners of the organization that the entity is successfully working. The stability of dividend policy is the possibility of formation of funds or just rein­vests profits to ensure the payment of dividends during the periods when the entity operates at a loss. Actors and users of analytical data should take into account dividend history. The stable development of business entities can pay a higher dividend rate, dividend history of their different sequence.