Pago con acciones liberadas influye en la capacidad económica de los accionistas minoritarios

This study examines how the payment of dividends through freed-up shares by companies listed on the Bolsa de Valores de Lima (BVL) during the period 2009-2016 has negatively affected the economic capacity of minority shareholders. The dividend policy adopted by these companies has caused economic ha...

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Detalhes bibliográficos
Autor: Torre Padilla, Abdias Armando
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:Perú
Recursos:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
inglés
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/25504
Acesso em linha:https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/25504
Access Level:acceso abierto
Palavra-chave:minority shareholders
economic capacity
dividends
Accionistas minoritarios
capacidad económica
dividendos
Descrição
Resumo:This study examines how the payment of dividends through freed-up shares by companies listed on the Bolsa de Valores de Lima (BVL) during the period 2009-2016 has negatively affected the economic capacity of minority shareholders. The dividend policy adopted by these companies has caused economic harm due to the distribution of freed-up shares instead of cash dividends. The shareholders’ concern is justified as they expect a cash return on their investment, as dividends are considered their natural source of income. This provides them with immediate access to cash when needed, whereas receiving freed-up shares does not. To avoid further damage to the economic capacity of minority shareholders, the solution is to shift the dividend policy model from distributing freed-up shares to paying dividends in cash. The evidence gathered in this study provides information on the distribution of freed-up shares to shareholders, and the analysis conducted through indicators can be used as a model. Ultimately, the study concludes that the payment of dividends through freed-up shares has a negative impact on the economic capacity of minority shareholders.