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Keywords: Share repurchases
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Journal Articles
Journal of Financial Reporting and Accounting 1–25.
Published: 18 September 2026
...-year observions of US-listed firms from 2004 to 2021. Regular dividend policy is measured using payout ratios, dividends scaled by sales and cash and a dividend-paying indicator. The authors also examine share repurchases, total shareholder payout, dividend policy changes, alternative non-GAAP measures...
