2022
DOI: 10.16930/2237-7662202232402
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The degree of rigidity of the products costs and the payment of dividends in the Brazilian capital market

Abstract: The objective of this research was to analyze the reflection of the degree of rigidity of the products costs sold (CPV) in the dividend payment policy of Brazilian non-financial companies with open capital, from 2005 to 2019. The study is based on the possibility of rigidity in the adjustments of the costs of products for companies that may not follow changes in revenues, including before a scenario of a decrease in the level of activity, compromising the result and its destinations, such as the payment of div… Show more

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