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EN
The considered text aims at providing an introduction to the dividend policy of Polish companies. The author aimed at explaining how polish companies are funding dividends to its shareholders. The article will also prove that Polish companies are using different model of dividends policies. The first part includes some elements related to the theory of dividends. The second part is including data related to the dividends of Polish companies. We will particularly remark that the valuations of Polish companies are highly different from the one of Western companies. It may impact the ration dividend to share price.
FR
Le texte ci-contre se donnera pour vocation de fournir une introductionà la politique de dividendes des sociétés polonaises. L’auteur cherchera à expliquer la politique en termes de dividendes des sociétés cotées à la bourse de Varsovie (Pologne). L’article se donnera également pour but de démontrer que les sociétés polonaises appliquent différentes politiques de dividendes. Dans la première partie du texte ci-dessous se trouve un rappel théorique concernant La notion du concept de dividendes. Celle-ci apportera des éléments quand à l’historique des dividendes en Pologne. La seconde partie du texte concernera tout particulièrement la politique de dividendes des sociétés polonaises.
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