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This chapter introduces dividend policy as both financial and business decisions. First, it presents the history of dividend payment, definition of dividend, and typical types of dividend. Dividends originate from liquidating payments of sailing vessels in the early 16th century and become popular with the development of corporations. In this book, a dividend is defined as a cash payment to shareholders. By payment time, there are three typical types of dividend including final dividend, interim dividend, and special dividend. Second, it presents definition, important dates, measures, and patterns of dividend policy. Dividend policy includes two decisions: the first is to pay or not to pay dividends, and the second is the dividend magnitude. Investors have to follow important dates of dividend payments in order to make their investment decisions. Important dates include declaration date, record date, ex-dividend date, and payment date. Dividend payout ratio and dividend yield are two common measures of dividend policy. Common patterns of dividend policy are no dividend policy, residual dividend policy, stable dividend policy, and irregular dividend policy. Finally, dividend policy is both financial and business-related decisions. Therefore, dividend decisions are affected by various levels of business environment such as internal, micro (industry), and macro-environment. Dividend theories are the behind mechanisms to explain the effect of each factor in the business environment on corporate dividend policy. Dividend policy, in turn, determines shareholders' wealth through its impact on stock price.

Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and their perceptions of the causal factors. They used a randomized response technique that assures anonymity, and it remains the only published study to ask these questions explicitly. Over the past two decades, publication pressures have increased, and accounting academia has experienced a shocking instance of fraud. The current study replicates Bailey et al. (2001) and extends the study by asking new questions about the adequacy of participants’ graduate training, the perceived attitudes and practices of mentors and coauthors, and whether their awareness and concern have evolved. Participants’ comments provide insights about the accounting research environment. Importantly, they indicate a lack of consensus about the legitimacy of research practices.

This is an acceptable fact that firms put efforts to maximize shareholders wealth but there is growing demand that firms are also accountable to various stakeholders associated directly or indirectly with the firms' business activities. Investors now evaluate firm's performance not only from financial perspective but also consider environment, social, and governance (ESG) factors when taking investment decision. ESG is not visible in firm's annual financial reports but investors do not deny its significance when valuing firms. There are increasing interests in ESG by communities, professionals, and government bodies, and all are interested to keep it as part of firms' regular activity and have to relate it with firm performance and efficiency that affects firm value. Still, there are difficulties in integration of ESG factors into investment decision-making, but efforts are being put to overcome all the issues. Firms which consider ESG are in a good position to achieve their long-term financial goals as they are likely to attract capital, lower borrowing costs, mitigate risks, and maximize shareholders value.

Purpose of This Chapter: This chapter examines the gender-based skewness witnessed in terms of women-led unicorns, as well as, in the field of entrepreneurship in general in India. India has been witnessing a booming startup landscape lately, with the country producing several new unicorns. Competing internationally, India comes third in world rankings regarding the number of unicorns made.

Design / Methodology / Approach: The methodology adopted in this chapter is case-based analysis of individuals with the help of secondary data available in the public domain. The authors employ comparative analysis methodology keeping two major parameters of interest as the verticals that form the basis of the comparative analysis.

Findings: The special provisions in place that are especially meant for women entrepreneurs in order to help them scale up their business and target higher profits have loopholes in them and as a result, a very low number of women-led businesses have been able to mark their presence in the unicorn club.

Research Limitations / Implications: A lesser number of women entrepreneurs in the unicorn club, so making generalizations has not been possible.

Practical Implications: The chapter gives a better understanding of the dynamics of the entrepreneurship arena in India with respect to women entrepreneurs who are doing significant work on the basis of scale of operation and profits.

Originality: This is an original chapter which has not been presented or published before. This chapter can be of immense value to anyone interested in India’s current entrepreneurial scenario, and useful to policymakers, researchers, and academicians.