Earnings per share and shareholder wealth research Finance essay
The result of Nigeria Breweries Plc. a proven dividend policy is relevant to the extent that earnings per share and net assets per share are positively influenced. The F ratio. The existence of information asymmetry, agency problems, taxes and transaction costs make dividend policy a controversial corporate decision among all three corporate finance decisions: investment, financing and dividend that managers face in the corporate world. Some of the literature argues that dividend payments have an impact. The current research is analytical in nature. To measure and compare dividend policy, data of Earnings per share, Dividend per share, Dividend payout ratio, Price earnings ratio, Retained earnings. Calculation of net income. To calculate earnings per share, we must start with sales. The cost of goods sold, such as raw materials, is deducted from sales revenue to arrive at gross profit. Shareholder wealth is traditionally reflected in standard accounting parameters such as earnings, profits and cash flow from operations, or in financial ratios including earnings per share..