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Do Fair Value Adjustments Influence Dividend Policy among Listed Firms in Hochiminh Stock Exchange?

The author examines how the impact of adjusting the financial asset value at the end of the period on the balance sheet affects the dividend policy of the firms. The research hypothesis is that the fair value adjustment of financial assets has a positive effect on business results and the board of directors sees good business results normally giving high dividends. However, the survey of 287 firms listed on the Hochiminh City Stock Exchange has the opposite result, there is a negative relationship between the adjustment of financial asset value and the change of dividend policy. |