The Impact of Changing Firm Characteristics and Proclivity on Dividend Payment Decision: An Empirical Analysis of the United Kingdom and Japan

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School of Business | Bachelor's thesis

Date

2023

Major/Subject

Mcode

Degree programme

Rahoitus

Language

en

Pages

28

Series

Abstract

This thesis decomposes the changes in the percentage of dividend-paying firms in the United Kingdom and Japan between 1983 and 2021. Building on the research of Michaely and Moin (2022), the impact of firm characteristics and proclivity to pay dividends is analyzed. The results indicate that larger and more profitable firms are more likely to pay dividends, while firms with greater earnings volatility are less likely to pay dividends. In the United Kingdom, changes in firm characteristics and proclivity to pay each drive roughly half of the decrease. In Japan, while the percentage of dividend-paying firms has decreased, firm characteristics suggest that the decrease should have been more significant, indicating that firms have become more inclined to pay dividends over the period.

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Thesis advisor

Keloharju, Matti

Keywords

dividends, payout policy, firm characteristics, dividend decrease, dividend dissapearance

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