Panel data with dividends

Description

An unbalanced panel is presented, which contains data from IFRS financial statements of Russian non-financial sector companies for 2011-2023, market tickers of the companies and years. The dataset also contains data on the amount of dividend paid at the end of the reporting year, the date of publication of the relevant decision of the Board of Directors, and the market capitalisation of the company at the end of the year. The hypotheses of information content of dividends are tested: 1) an increase in the size of the dividend leads to an increase in the share price. 2) a decrease in the size of the dividend leads to a fall in the share.

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