Distribuição de dividendos
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Barbosa, Maria Vitória do Nascimento
Orientador
Barbosa Filho, Marcelo Fortes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente estudo teve o objetivo de expor, de modo objetivo e sistemático,
sobre a política de distribuição dos dividendos nos diferentes tipos societários
empresariais, em observância aos seus contornos no âmbito do direito empresarial e
as principais características do instituto à luz da Lei n.º 6.404, de 1976, conforme
alterada, que regulamenta as Sociedades por Ações e fixa as diretrizes para a
distribuição de dividendos e ações preferenciais. Foi utilizada uma pesquisa de
cunho bibliográfico, com a exposição das doutrinas nacionais e das legislações
vigentes, com objetivo de abranger as principais questões controversas inerentes a
essa temática e seus contornos atuais. Com o resultado da pesquisa foi possível
concluir que a política de dividendos interessa diretamente aos acionistas que, com
essa participação nos lucros, vão obter o retorno de seus investimentos. O dividendo
pressupõe a existência de lucro da sociedade empresarial, uma vez que o conceito
de dividendo está diretamente ligado à parcela do lucro líquido auferido pela
companhia que é distribuído aos seus acionistas, observadas as regras legais e
estatutárias.
The present study had the objective of exposing, in an objective and systematic way, on the policy of distributing dividends in different corporate types, in compliance with its contours within the scope of corporate law and the main characteristics of the institute in the light of Law no. 6,404, of 1976, as amended, which regulates corporations and sets guidelines for the distribution of dividends and preferred shares. A bibliographic research was used, with the exposition of the national doctrines and the current legislation, to cover the main controversial issues inherent to this theme and its current outlines. With the result of the research, it was possible to conclude that the dividend policy is of direct interest to shareholders who, with this profit sharing, will obtain the return on their investments. The dividend presupposes the existence of profits from the corporate society, since the concept of dividends is directly linked to the portion of net income earned by the company that is distributed to its shareholders, in compliance with legal and statutory rules.
The present study had the objective of exposing, in an objective and systematic way, on the policy of distributing dividends in different corporate types, in compliance with its contours within the scope of corporate law and the main characteristics of the institute in the light of Law no. 6,404, of 1976, as amended, which regulates corporations and sets guidelines for the distribution of dividends and preferred shares. A bibliographic research was used, with the exposition of the national doctrines and the current legislation, to cover the main controversial issues inherent to this theme and its current outlines. With the result of the research, it was possible to conclude that the dividend policy is of direct interest to shareholders who, with this profit sharing, will obtain the return on their investments. The dividend presupposes the existence of profits from the corporate society, since the concept of dividends is directly linked to the portion of net income earned by the company that is distributed to its shareholders, in compliance with legal and statutory rules.
Descrição
Palavras-chave
dividendos , direito empresarial , ações , dividends , business law , shares