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Beskrivelse
Dividends are considered to be one of the most important corporate financial decisions, often associated with investment and financing policies. Theories such as agency, asymmetric information and signals or tax effects, in particular, have contributed theoretical arguments and financial determinants to explain the level of earnings distributed by companies. However, the stage of the life cycle the company is in, and the business characteristics associated with it, can also determine the dividend policy followed. This first part of the thesis (volume I) is based on the literature review carried out in this area and serves as the basis for the empirical study in part 2, applied to European companies.
