Current trends in the dividend policy of joint-stock companies

The article examines the importance of the dividend policy for joint-stock companies in the modern world, the trends of domestic and foreign companies in this area. The article also highlights the current problems of the dividend policy applied, including by Russian joint-stock companies, taking into account the impact of the coronavirus pandemic on the world economy. According to the results of the study, it was revealed that in connection with the pandemic, a number of public Russian companies faced a deterioration in their financial situation and a lack of liquidity. The modern problems of the development of the dividend policy of corporations in Russia are determined: economic sanctions, deterioration of financing conditions, a sharp increase in the exchange rate, inflation, imperfection of legislation. Therefore, the study of the dividend policy with the identification of trends and its role for the investment attractiveness of companies and the development of the country's financial system is an urgent topic today.