Accounting symmetries on dividend politics by applications of accounting methodology of Edgeworth box

Abstract

The relationship between the remuneration for shareholders and self-financing policies for the continued activity of companies are criteria that play a main role in the management responsibility of companies. The manuscript analyzes the evolution of dividends paid during 2014 to 2022 by two banks and their respective accounting symmetries with central banks. The Basel international regulatory framework for banks, Brexit, and the COVID-19 pandemic justify this analysis to support the validity of the accounting methodology development. The visual contrasts of symmetries explain the different strategies carried out to overcome this compulsive period. The accounting utility functions, Tier I, and Capital ratio are indicators contrasted with the relationship between the dividend paid divided by reserves for getting conclusion of this research.