Finance English
Analysis

配当性向とは?

配当性向 The proportion of net earnings distributed to shareholders as dividends; calculated as dividends declared divided by net income.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “配当性向” Used in Practice?

安定した配当性向を持つ企業は、財務的に健全で株主還元に積極的と見なされることが多い。

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

配当性向とは?

The proportion of net earnings distributed to shareholders as dividends; calculated as dividends declared divided by net income.

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