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In the Field of financial management, we have an article
on organizations which desire to pursue the goal of expanding their operations, utilizing internal or external financial resources. In "A Review of Theories and Policies of Dividends Payment" MR golam Reza
Taslimi bidgoly explains that these internal and external resources include borrowing from banks, issuing new stocks, using savings, selling surplus fixed assets, which back dividends payment.
Each of these approaches entail some costs and benefit. Increasing retained earnings is a resource that results in
less costs, but it highly affects: the Capital Structure of
the organization. Therefore, attention must be given to the policies of dividends payment. This article deals with this important issue. Other issues that the author
discusses include the profits: and the philosophy of dividends payment, a way of calculating profits and dividends, legal issues pertaining to dividend policy and limitations and influencial factors Governing dividends payments.