Purpose – This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory....

Purpose – This paper aims to identify the views of Dublin-based financial analysts and major Irish fund managers on dividends. Design/methodology/approach – The paper uses semi-structured interviews with 16 participants and analyses their responses concerning the role of dividends in the...

Purpose – This study aims to provide a modern perspective on the role of dividends in smaller developed countries such as Ireland by examining views regarding the determinants of payout levels, the role of taxation and the relevance of conventional signalling theory....