Dividend Irrelevance Theory (Modigliani-Miller)

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Lyrics

[Verse 1]
Miller and Modigliani had a puzzle to solve
Why do companies obsess over dividend revolve
They built a perfect market, no taxes in sight
No transaction costs lurking, information's bright
Investors can create their own cash flow stream
By selling shares when needed, fulfilling their dream

[Chorus]
Dividend irrelevance, that's the MM way
Perfect markets make the payout choice okay
Homemade dividends through share transactions
Value stays the same through all interactions
MM theory, crystal clear and true
Dividend policy can't change value for you

[Verse 2]
Picture two identical firms, same earnings each year
One pays dividends high, one keeps profits near
In perfect markets, arbitrage will equalize
The total return to investors, no surprise
Capital gains or cash payments, it's all the same
When markets are perfect, it's a zero-sum game

[Chorus]
Dividend irrelevance, that's the MM way
Perfect markets make the payout choice okay
Homemade dividends through share transactions
Value stays the same through all interactions
MM theory, crystal clear and true
Dividend policy can't change value for you

[Bridge]
But assumptions matter, let's be real today
Taxes favor capital gains, asymmetric information's at play
Transaction costs and clientele effects appear
Making dividend policy matter in markets here
Perfect theory meets imperfect reality
That's when dividend choices affect profitability

[Verse 3]
The dividend puzzle remains, but MM showed the core
In frictionless markets, payout doesn't matter more
Investment policy drives value, not how cash is distributed
Miller-Modigliani's insight forever contributed
Understanding perfect markets helps us see
When dividend policy creates or destroys equity

[Outro]
MM dividend theorem, foundational and bright
Perfect market assumptions shed theoretical light
Though reality brings friction, the logic remains sound
Dividend irrelevance, where perfect markets are found

← What Are Dividends and Why Do Companies Pay Them? | Bird-in-the-Hand and Tax Preference Theories →