The Impact of Equity Dividends on Segment-level

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The focus of this paper is to explore the subject of equity dividends and how differing treatments of the resultant cash impact performance.

Author: Mark Osterkamp

The focus of this paper is to explore the subject of equity dividends and how differing tratments of the resultant cash impact performance. The recent version of the Global Investment Performance Standards (GIPS), or the Standards, that were recently released states that, "For periods beginning 1 January 2005, firms must use trade date accounting" (Rule 1.A.5). As well, it is required that investment managers utilize accrual accounting for fixed income securities and all other securities that accrue interest. However, the Standards only recommend "Accrual accounting should be used for dividends (as of the ex-dividend date)" (Rule 1.B.1).

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