Analiza riscului de neachitare a dividendelor anunțate

Abstract

The legislation in force contains some restrictions on the deadline for payment of dividends announced by joint stock companies. Respectively, for the companies that have made the decision regarding the distribution of the profit for the payment to the shareholders, there is the risk of not meeting the established term. This article examines how to analyze this risk by applying the indicator "duration of payment of announced dividends". Two ways to calculate this indicator are illustrated based on the example, which contributes to the selection of the most relevant and realistic way of the risk evaluation. The analytical conclusions formulated following the calculations performed examine the decisions to minimize the risk of non-payment of the announced dividends. JEL: M-41, M 49