Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...

Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...

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....

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....