MindMap Gallery CPA Financial Management Chapter 10 Dividend distribution, stock split, stock repurchase

CPA Financial Management Chapter 10 Dividend distribution, stock split, stock repurchase

Compiled based on teacher Zheng Xiaobo’s lecture notes. This chapter introduces the meaning and characteristics of various dividend theories, the influencing factors of dividend policy, the meaning and characteristics of four dividend distribution policies, dividend types, payment procedures and distribution plans, the characteristics of stock dividends and stock splits, and the significance of stock repurchases and repurchase methods. Chapter 7 is the dividend distribution for the current year, and this chapter is the dividend distribution for the next year. There is a certain correlation between residual dividend policy and the determination of financial policy cash flows involved in the discounted cash flow model of enterprise value assessment. The content of the fixed dividend payout rate policy has a certain connection with the preparation of forecast statements and the determination of profit retention in capital demand forecasts. The growth rate of net profit under the fixed dividend payout rate policy is equal to the dividend growth rate, which is closely related to determining the growth rate of dividends in the fixed growth model. When studying, pay attention to the connections between each knowledge point.

Edited at 2024-01-29 16:15:54
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