A literature review on dividend policy examines the various theories and studies that have been conducted on the topic of how firms decide on their dividend payouts to shareholders. This review will explore the different approaches to dividend policy and the various factors that influence a firm's dividend decisions.
One approach to dividend policy is the residual dividend model, which suggests that firms should pay dividends only if they have excess cash after investing in profitable projects. This approach suggests that firms should prioritize investment in growth opportunities over dividend payments.
Another approach is the bird-in-the-hand theory, which posits that dividends serve as a signal of a firm's financial health and stability. According to this theory, firms with a history of steady or increasing dividends are viewed as more reliable and financially sound than those that do not pay dividends or have a history of fluctuating dividends.
There are also theories that focus on the role of dividends in reducing agency costs, which are the costs that arise when managers act in their own interests rather than the interests of shareholders. Dividends can serve as a way for firms to distribute profits to shareholders, which can align the interests of managers and shareholders and reduce agency costs.
In addition to these theoretical approaches, empirical studies have also examined the relationship between dividend policy and firm performance. Some studies have found that firms with a stable dividend policy tend to have better performance, while others have found no significant relationship between dividends and performance.
Other factors that can influence a firm's dividend policy include the firm's financial health, growth prospects, and industry characteristics. For example, firms in industries with a high level of uncertainty or risk may be less likely to pay dividends, as they may need to hold onto their cash to weather potential downturns or invest in growth opportunities.
Overall, the literature on dividend policy is complex and multifaceted, reflecting the various factors that can influence a firm's decision on dividends. While there is no one-size-fits-all approach to dividend policy, understanding the various theories and studies can help firms make informed decisions on their dividend payouts to shareholders.