Dywidendy regularne i dywidendy specjalne w małych i średnich spółkach kapitałowych

Abstract

The article compares and characterizes regular dividends and specially designated dividends, as two main instruments of investor’s payments. Author examines its importance, with particular emphasis on its use in medium and small sized enterprises. The article presents the main advantages and disadvantages of this instruments for the practice of dividend management in small and medium companies and also analyzes the main differences between the regular / special dividends, and other dividend policy tools.

Keywords

• finance policy of small and medium sized enterprise
• dividend policy
• regular dividend
• specialty designated dividend