Which of the following statements about dividend policies is correct?

A. One reason that companies tend to avoid stock repurchases is that dividend payments are taxed at a lower rate than gains on stock repurchases.
B. One advantage of dividend reinvestment plans is that they allow shareholders to avoid paying taxes on the dividends that they choose to reinvest.
C. One key advantage of a residual dividend policy is that it enables a company to follow a stable dividend policy.
D. The clientele effect suggests that companies should follow a stable dividend policy.
E. Modigliani and Miller argue that investors prefer dividends to capital gains because dividends are more certain than capital gains. They call this the "bird-in-the hand" effect.


Answer: D

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What is the total of manufacturing costs incurred by Fire Cat, Inc. during the year?

Fire Cat, Inc. selected cost data for the year are shown below:

A) $148,000
B) $143,000
C) $22,900
D) $38,100

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What is customer value-based pricing? Describe the two types of value-based pricing

What will be an ideal response?

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When the amount of overhead applied differs from actual, the dollar amount it is usually written off to

a. Cost of Goods Sold. b. Work in Process Inventory. c. Finished Goods Inventory. d. Miscellaneous Expense.

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Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.Equivalent Units of ProductionDirect Materials Conversion Units Completed and transferred out  50,000    50,000  Units in Ending Work in Process:          Direct Materials (15,000 × 100%)  15,000       Conversion (15,000 × 80%)       12,000  Equivalent Units of Production  65,000    62,000             Cost per Equivalent Unit          Costs of beginning work in process $40,500   $59,700  Costs incurred this period  136,000    183,100  Total costs $176,500   $242,800  Cost per equivalent unit $2.71per EUP  $3.92per EUP If the units completed were transferred to the Labeling Department, what is the

appropriate journal entry to transfer the conversion costs? A. Work in Process-Labeling $196,000; Work in Process-Canning $196,000. B. Work in Process-Labeling $196,000; Finished Goods-Canning $196,000. C. Finished Goods $242,800; Work in Process $242,800. D. Work in Process-Labeling $183,100; Work in Process-Canning $183,100. E. Finished Goods-Labeling $183,100; Finished Goods-Canning $183,100.

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